最近,税务总局印发了《关于个人投资者收购企业股权后将原盈余积累转增股本个人所得税问题的公告》(国家税务总局公告2013年第23号),明确个人投资者收购企业股权后,将企业原账面金额中的“资本公积、盈余公积、未分配利润”等盈余积累转增股本的个人所得税问题。 Recently, the State Administration of Taxation issued Notice of Individual Investors on Individual Income Tax of Accumulating Surplus to Surplus to Equities after Acquiring Equity of Enterprises (State Administration of Taxation Announcement No. 23 of 2013). After defining the individual investors’ rights to acquire enterprise equity, In the original carrying amount of the enterprise, the issue of personal income tax such as “accumulation of capital reserve, surplus reserve and undistributed profit” such as surpluses is converted into share capital.