Equity transfer Individual Income tax declaration Operation Guide

Equity transfer Individual Income tax declaration Operation Guide
First, ask: "equity transfer income personal income tax management approach (Trial)" (State Administration of Taxation Announcement No. 67 of 2014, hereinafter referred to as No. 67 announcement) clear the transfer of personal income tax personal income equity, equity transferor taxpayer to the transferee as the withholding agent. Withholding agents being invested enterprise local competent tax authorities did not go through any registration, how to do?
A: The withholding agent in charge of the invested enterprise handle local tax authorities have neither been registered nor has handled tax withholding agent registration, should press the provisions of the invested enterprise to the local competent tax authority to apply for registration of the withholding agent .
Second, ask: No. 67 notice requirements, the withholding agent shall share transfer five working days after the signing of the agreement related to the transfer of shares of the relevant report for the tax authorities. Equity transfer specific circumstances of those content?
A: The share transfer relevant information shall include equity transfer both information (such as identity information, contact information, etc.), the equity transfer agreement (such as equity basic information, corporate balance sheets, agreed on the price amount, the specific form of transaction, the change of business time, consideration pay point, subsequent income or compensation, etc.), as well as other cases involving transfer of shares.
Third, ask: for some reason can not withholding personal income tax withholding agents how to do?
A: can not withhold personal income tax withholding agent, the withholding agent shall promptly report the invested enterprise local tax authorities.
Fourth, ask: taxpayer self-declaration of personal income tax to pay equity transfer income, how should I do?
A: Taxpayers invested enterprise local competent tax authorities voluntarily declare and pay individual income tax of equity transfer, the invested enterprise local competent tax authorities admissible.
V. Q: withholding agent, the equity transfer of income by taxpayers belonging to No. 67 Announcement of the transfer of income is significantly lower case, how to deal with the tax authorities?
A: The withholding agent, the equity transfer of income by taxpayers is significantly lower, the tax authorities will verify its justification and relevant evidence to offer. Unable to provide relevant documents or to provide evidence which can not prove justified, the tax authorities will be provided approved the equity transfer income.
Six, ask: withholding agent, the taxpayer did not provide complete and accurate original value of equity certificates, can not correctly calculate the original value of the equity, or because the original value of equity declared, resulting in high costs reasonable obviously low tax basis the tax authorities will be how to deal with?
A: The original value of equity withholding agent or taxpayer to declare the reasonable costs significantly higher, the tax authorities will verify their original value and the cost of providing credentials. For did not provide complete and accurate original value of equity certificates, can not correctly calculate the original value of the equity or provide credentials can not justify the relevance of the provisions of the tax authorities will be approved.
Seven Q: change or changes in ownership held by individual shareholders individual shareholders invested an enterprise shall be submitted to the shareholders to change the situation explained to the tax authorities within 15 days of the month. Shareholder change specific instructions cover those elements?
A: The shareholder change Description shareholder information includes equity changes (such as identity changes in ownership of shareholders, contact details, etc.), corporate ownership structure changes (such as ownership changes in the reason, the number of changes, the corresponding price, duty-paid situation, etc.) as well as to shareholders to change other conditions related.