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我公司经市人民政府批准进行二次体制改革,政府股全部退出企业,由职工个人出资转换原有政府管理股份。在职工出资额度中有近200万元出资依据“股权认购书”直接由公司在各职工年薪中计扣转股。这部分职工工资职工个人并没有拿到手,而是直接投入企业作为“实收资本”。我们理解这部分直接投入企业转股权的职工工资不应当征收个人所得税,但又未找到国家税务总局相关的指示或文件规定,也不知我们的理解对不对?如果对,账务上应如何处理?——读者:南通卢益民
My company approved by the municipal people's government to carry out the second system reform, all the government shares withdrew from the enterprise, and individual employees converted their original government-managed shares. In the amount of staff contribution of nearly 2 million yuan based on the “share subscription book” directly from the company in the annual salary of employees in the deduction of shares. This part of the individual wage workers did not get the hands, but directly into the enterprise as a “paid-up capital.” We understand that this part of the direct investment in workers' equity should not be levied personal income tax, but did not find the relevant State Administration of Taxation instructions or documents, I do not know our understanding is wrong? If yes, what should be done on the accounts? - Readers: Nantong Lu Yimin