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一、股权转让是否征收营业税?根据《财政部国家税务总局关于股权转让有关营业税问题的通知》(财税〔2002〕191号)规定:“近来,部分地区反映对股权转让中涉及的无形资产、不动产转让如何征收营业税问题不够清楚,要求明确。经研究,现对股权转让的营业税问题通知如下:(一)以无形资产、不动产投资入股,参与接受投资方利润分配,共同承担投资风险的行为,不征收营业税。(二)对股权转让不征收营业税。”
According to the “Circular of the Ministry of Finance and the State Administration of Taxation on the Business Tax Concerning the Equity Transfer” (Cai Shui [2002] No. 191), “Recently, some regions have reflected that the intangible assets involved in the equity transfer, After research, the notice of business tax on equity transfer is hereby notified as follows: (1) taking intangible assets and real estate investment into shares, participating in accepting the distribution of profits from investors and jointly assuming the investment risk, Business tax is not levied (2) Business tax is not levied on the equity transfer. ”