企业重组中自然人当事方个人所得税存在的问题与完善

发布时间：2018-05-19 08:51

本文选题：个人所得税 + 当事方　；参考：《税务研究》2017年11期

【摘要】：正一、企业重组中有关自然人当事方个人所得税存在的问题(一)企业合并或分立中自然人当事方个人所得税政策有待进一步明确《财政部国家税务总局关于个人非货币性资产投资有关个人所得税政策的通知》(财税[2015]41号)规定,自然人当事方因企业股权置换、重组改制发生的股权等非货币性资产投资行为,应按照"财产转让所得"项目征收个人所得税,并根据非货币性资产投资无实际现金流入的实际情况,以及自然人当事方的缴税能力,给
[Abstract]:Jung-ichi, Problems existing in the personal income tax of the Natural person parties in the reorganization of Enterprises (1) the individual income tax Policy of the Natural person parties in the process of Enterprise merger or Separation needs to be further clarified < the State Administration of Taxation of the Ministry of Finance on personal Non-goods Circular on personal income tax Policy for Investment in Coin-denominated assets. (fiscal and tax [2015] 41) The individual income tax shall be levied according to the item "income from the transfer of property" for the investment of non-monetary assets by a natural person party as a result of the stock exchange of the enterprise or the reorganization and restructuring of the enterprise. And based on the fact that there is no actual cash inflow for investments in non-monetary assets, as well as the ability of natural parties to pay taxes,
【作者单位】：山东省青岛市地方税务局;
【分类号】：F812.42

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