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企业的生命周期自成立、成长至成熟等不同发展时期往往涉及到股东权益的变更,股权变更会发生在不同法律主体之间,不仅发生在法人之间,也经常发生在法人与自然人之间、自然人与自然人之间。法人之间的股权变更通过企业缴纳转让收益所得额比较简单易操作,但是与个人进行股权转让的涉税问题往往会被忽略。随着我国的资本市场蓬勃发展,投资过程中个人股权转让成为普遍现象,股权转让交割数量频繁且产生的个人所得税金额的增大,在转让过程中产生的涉税问题
The life cycle of an enterprise often involves the change of shareholders’ rights and interests when it is established, grown up, matured, and so on. The change of ownership occurs between different legal entities, not only between legal persons but also between legal persons and natural persons. Between natural and natural persons. The change of equity between legal persons is relatively simple and easy to operate. However, the tax-related issues concerning the equity transfer with individuals tend to be neglected. With the vigorous development of China’s capital market, individual equity transfer in the process of investment has become a common phenomenon. The amount of personal income tax arising from the frequent transfer of share transfer and the tax-related issues arising from the transfer process