State Administration Of Taxation Issued A Document To Chase Down The Low Price Pfer Of Equity Loopholes

2010/12/25 9:01:00 48

Authenticity Of Share Pfer Of State Administration Of Taxation

24, reporters learned that

State Administration of Taxation

Recently issued a notice on the pfer of stock ownership income tax assessment basis for approval.

The notice said that the natural person pferred the shares of the invested enterprise to obtain the income, and calculated the tax basis according to the fair paction price.

The pfer of shares does not include the pfer of shares of listed companies, which will be implemented in mid January next year.

The notice also said that the tax basis is obviously low and without justifiable reasons. The competent tax authorities may use the method of listing the net asset share corresponding to the net assets of each share or the proportion of the equity share enjoyed by the taxpayer to approve the income from the pfer of shares, and check the listing method of the stock pfer income of the same enterprise or the other shareholders based on the same or similar conditions.

The notice emphasizes that the taxpayer once again pfers the pferable shares.

Share pfer

The cost is the paction price of the previous pfer and the related taxes and fees borne by the buyer.

The notice also stressed that tax authorities at all levels should conscientiously strengthen the management of dynamic tax sources to levy personal income tax on the proceeds of pfer of shares, and establish the electronic accounts to track the paction prices and taxes and fees of equity pfer so as to ensure the pfer of revenues and costs in all links of the equity trading chain.

Authenticity

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