国家税务总局公告2011年第41号一、个人因各种原因终止投资、联营、经营合作等行为,从被投资企业或合作项目、被投资企业的其他投资者以及合作项目的经营合作人取得股权转让收入、违约金、补偿金、赔偿金及以其他名目收回的款项等,均属于个人所得税应税收入,应按照“财产转让所得”项目适用的规定 Announcement of the State Administration of Taxation No. 41 of 2011 1. For individuals who terminate their investment, joint venture or business cooperation for various reasons, they shall obtain the equity from the investee enterprises or cooperative projects, other investors of the invested enterprises and the operating cooperative partners Transfer of income, liquidated damages, compensation, compensation and other items recovered, are personal income taxable income, should be in accordance with “property transfer proceeds ” project provisions