随着市场经济的不断发展,我国自然人的投资行为越来越普遍,与此同时,相应的股权转让也随之增多。目前,按照我国《个人所得税法》及其《实施细则》的规定,个人转让非上市公司股权应按“转让财产所得”税目依20%的税率征收个人所得税。但是,由于大多数纳税人和扣缴义务人对相关税收政策理解和掌握不到位,造成未依法履行纳税义务和扣缴义务方面存在问题。 With the constant development of market economy, the investment behavior of natural persons in our country is becoming more and more common. At the same time, the corresponding equity transfer also increases. At present, in accordance with the provisions of the Individual Income Tax Law of the People’s Republic of China and its Implementing Rules, individual transfers of shares of non-listed companies should be subject to personal income tax at the rate of 20% on the basis of the “income from transfer of property” tax items. However, most taxpayers and withholding agents have problems understanding and grasping relevant tax policies, resulting in failure to fulfill their tax obligations and withholding obligations in accordance with the law.