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国家税务总局公告2013年第23号根据《中华人民共和国个人所得税法》及有关规定,对个人投资者收购企业股权后,将企业原有盈余积累转增股本有关个人所得税问题公告
Announcement of the State Administration of Taxation No. 23 of 2013 According to the “Individual Income Tax Law of the People’s Republic of China” and other relevant provisions, after the acquisition of equity interests in individual enterprises by individual investors, the announcement on the issue of personal income tax on the accumulation of the original surplus of the enterprise into the share capital