本文選題：個(gè)人所得稅 + 當(dāng)事方��； 參考：《稅務(wù)研究》2017年11期

【摘要】：正一、企業(yè)重組中有關(guān)自然人當(dāng)事方個(gè)人所得稅存在的問題(一)企業(yè)合并或分立中自然人當(dāng)事方個(gè)人所得稅政策有待進(jìn)一步明確《財(cái)政部國家稅務(wù)總局關(guān)于個(gè)人非貨幣性資產(chǎn)投資有關(guān)個(gè)人所得稅政策的通知》(財(cái)稅[2015]41號(hào))規(guī)定,自然人當(dāng)事方因企業(yè)股權(quán)置換、重組改制發(fā)生的股權(quán)等非貨幣性資產(chǎn)投資行為,應(yīng)按照"財(cái)產(chǎn)轉(zhuǎn)讓所得"項(xiàng)目征收個(gè)人所得稅,并根據(jù)非貨幣性資產(chǎn)投資無實(shí)際現(xiàn)金流入的實(shí)際情況,以及自然人當(dāng)事方的繳稅能力,給
[Abstract]:Jung-ichi, Problems existing in the personal income tax of the Natural person parties in the reorganization of Enterprises (1) the individual income tax Policy of the Natural person parties in the process of Enterprise merger or Separation needs to be further clarified < the State Administration of Taxation of the Ministry of Finance on personal Non-goods Circular on personal income tax Policy for Investment in Coin-denominated assets. (fiscal and tax [2015] 41) The individual income tax shall be levied according to the item "income from the transfer of property" for the investment of non-monetary assets by a natural person party as a result of the stock exchange of the enterprise or the reorganization and restructuring of the enterprise. And based on the fact that there is no actual cash inflow for investments in non-monetary assets, as well as the ability of natural parties to pay taxes,
【作者單位】： 山東省青島市地方稅務(wù)局;
【分類號(hào)】：F812.42

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