为规范个人投资者个人所得税管理,确保依法足额征收个人所得税,现对个人投资者征收个人所得税的有关问题明确如下:一、关于个人投资者以企业(包括个人独资企业、合伙企业和其他企业)资金为本人、家庭成员及其相关人员支付消费性支出及购买家庭财产的处理问题个人独资企业、合伙 In order to standardize the personal income tax management of individual investors and ensure the full collection of personal income tax in accordance with the law, the relevant questions on individual income tax levied by individual investors are set out as follows: I. Issues Concerning the Individual Investors’ Individual Income Taxes on Enterprises (including Individual-owned Enterprises, Partnership Enterprises and Other Enterprises ) Funding Consumers and family members and their related personnel to pay for consumer spending and purchase of family property Individual proprietorship, partnership