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一、纳税义务人的范围界定问题根据企业所得税法第一条及其实施条例第三条的规定,转让限售股取得收入的企业(包括事业单位、社会团体、民办非企业单位等),为企业所得税的纳税义务人。二、企业转让代个人持有的限售股征税问题因股权分置改革造成原由个人出资而由企业代持有的限售股,企业在转让时按以下规定处理:(一)企业转让上述
I. Definition of Scope of Taxpayers According to the provisions of Article 1 of the Enterprise Income Tax Law and Article 3 of the Implementing Regulations, enterprises (including institutions, social groups and private non-enterprise units) that have obtained income from the transfer of restricted shares shall be Enterprise income tax payer. Second, the transfer of business on behalf of individuals held by the restricted shares tax issue due to non-tradable shares reform caused by the individual funded by the enterprise on behalf of the restricted shares held by enterprises in the transfer of the following provisions: (a) the transfer of the business