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为鼓励和引导民间个人投资,财政部、国家税务总局出台了《关于个人非货币性资产投资有关个人所得税政策的通知》(财税[2015]41号)(以下简称《通知》),将个人以股权、不动产、技术发明成果等非货币性资产投资取得的实际收益,由一次性纳税改为分期纳税。随后,国家税务总局出台了《关于个人非货币性资产投资有关个人所得税征管问题的公告》(国家税务总局公告2015年第20号)(以下简称《公告》),明确了征纳双方较为关心的征管问题。对于个人投资者来说,这无疑是
In order to encourage and guide private individuals to invest, the Ministry of Finance and the State Administration of Taxation promulgated the “Notice on Individual Income Tax Policies on Individual Non-monetary Assets Investments” (Cai Shui [2015] No. 41) (hereinafter referred to as the “Circular”), The actual gains obtained from the investment of non-monetary assets such as equity, real estate and technological inventions shall be changed from one-time tax payment to installment tax payment. Subsequently, the State Administration of Taxation promulgated the “Notice on the Collection and Administration of Individual Income Taxes on Individual Non-monetary Assets” (Announcement No20 of 2015 by the State Administration of Taxation) (hereinafter referred to as the “Announcement”), which clarifies that the two parties are more concerned Collection and management issues. For individual investors, this is undoubtedly