国家税务总局公告2013年第23号根据《中华人民共和国个人所得税法》及有关规定,对个人投资者收购企业股权后,将企业原有盈余积累转增股本有关个人所得税问题公告如下:一、1名或多名个人投资者以股权收购方式取得被收购企业100%股权,股权收购前,被收购企业原账面金额中的“资本公积、盈余公积、未分配利润”等盈余积累未转增股本,而在股权交易时将其一并计入股权转让价格并履行了所得税纳 Announcement of the State Administration of Taxation No. 23 of 2013 According to the “Individual Income Tax Law of the People’s Republic of China” and other relevant provisions, the individual income tax on the accumulation of the original surplus of the enterprise after the acquisition of the equity interest of an individual investor is announced as follows: Namely, or more than one individual investor obtains 100% equity of the Acquired Enterprise by way of equity acquisition. Before the equity acquisition, the accumulated surplus of “Capital Reserve, Surplus Reserve, Undistributed Profit” in the original book value of the acquiree Converted into share capital, and in the equity transactions will be included in the equity transfer price and fulfill the income tax