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国家税务总局于2013年5月7日发布《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,以下简称23号公告)。笔者现解读如下:一、公告出台的目的23号公告是为了解决个人投资者收购企业股权后将原盈余积累转增股本的重复征税问题,与《国家税务总局关于股份制企业转增股本和派发红股征免个人所得税的通知》(国税发[1997]198号)
On May 7, 2013, the State Administration of Taxation promulgated the Notice on Individual Income Tax of Accumulating Surplus to Original Shares after Individual Investors Acquired Equity Interests (Announcement No. 23 of 2013 of the State Administration of Taxation, hereinafter referred to as Announcement 23 for short) . I now read as follows: First, the announcement of the purpose of the announcement on the 23rd announcement is to solve the individual investors after the acquisition of corporate equity accumulation of the original surplus to the issue of double-income tax, with the “State Administration of Taxation on joint-stock enterprises to increase share capital and distribution Notice of Tax Exemption on Individual Income Tax ”(Guo Shui Fa [1997] No. 198)