| 财政部、国家税务总局、证监会联合发布补充通知:进一步明确个人转让上市公司限售股所得征收个人所得税的有关问题 |
| |
| 引用本文： | 张瑛,邓力平. 财政部、国家税务总局、证监会联合发布补充通知:进一步明确个人转让上市公司限售股所得征收个人所得税的有关问题[J]. 涉外税务, 2011, 0(3) |
| |
| 作者姓名： | 张瑛 邓力平 |
| |
| 摘 要： | (接上期)(二)个人发生第二条第(一)、(二)、(三)、(四)项情形、由证券机构扣缴税款的,扣缴税款的计算按照财税[2009]167号文件规定执行。纳税人申报清算时,实际转让收入按照下列原则计算:第二条第(一)项的转让收入以转让当日该股份实际转让价格计算。
|
| 关 键 词： | 个人转让 售股 有关问题 个人所得税 上市公司 纳税人 证券机构 价格计算 转让收入 |
The Ministry of Finance,the State Administration of Taxation and the Securities Regulatory Commission Jointly Issued a Supplementary Circular Further Clarifying Relevant Issues concerning Levying Individual Income Tax on Gains from Individual Transfer of R |
| |
| Ying Zhang Liping Deng. The Ministry of Finance,the State Administration of Taxation and the Securities Regulatory Commission Jointly Issued a Supplementary Circular Further Clarifying Relevant Issues concerning Levying Individual Income Tax on Gains from Individual Transfer of R[J]. International Taxation In China, 2011, 0(3) |
| |
| Authors: | Ying Zhang Liping Deng |
| |
| Affiliation: | Ying Zhang Liping Deng |
| |
| Abstract: | |
| |
| Keywords: | |
| 本文献已被 CNKI 等数据库收录！ |
