财政部和国家税务总局在《关于将国家自主创新示范区有关税收试点政策推广到全国范围实施的通知》(财税[2015]116号,下称116号文)中,将国家自主创新示范区试点的四项所得税政策推广至全国范围实施,其中包括中小高新技术企业转增股本的个人所得税政策。本文在解读116号文有关规定的基础上,结合相关法规,分析企业转增股本过程中的个人所得税问题。 The Ministry of Finance and the State Administration of Taxation, in the Notice on the Promotion of the Relevant Tax Pilot Policies in National Independent Innovation Demonstration Areas to the Implementation of the National Scope (Cai Shui [2015] No. 116, hereinafter referred to as Circular 116), piloted the national pilot demonstration areas of independent innovation Of the four income tax policies to promote nationwide implementation, including small and medium high-tech enterprises to increase share capital of the individual income tax policy. Based on the interpretation of the relevant provisions of Circular 116, this article analyzes the issue of personal income tax in the process of transferring capital into share capital in accordance with relevant laws and regulations.