| Announcement of the State Administration of Taxation | | 国家税务总局公告 |
| (No. 20 [2015]) | | （2015年第20号） |
| Announcement on Issues concerning the Collection of Individual Income Tax on Investments with Personal Non-Monetary Assets | | 关于个人非货币性资产投资有关个人所得税征管问题的公告 |
| In order to implement the decision of the 83rd executive meeting of the State Council, encourage and guide private personal investments, in accordance with the Individual Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for Implementation Thereof, and the Notice of the Ministry of Finance and the State Administration of Taxation on the Individual Income Tax Policies for Investments with Personal Non-Monetary Assets (No. 41 [2015], Ministry of Finance), the issues concerning the collection of individual income tax on investments with personal non-monetary assets are hereby announced as follows: | | 为落实国务院第83次常务会议决定，鼓励和引导民间个人投资，根据《中华人民共和国个人所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则、《财政部 国家税务总局关于个人非货币性资产投资有关个人所得税政策的通知》（财税〔2015〕41号）规定，现就落实个人非货币性资产投资有关个人所得税征管问题公告如下： |
| I. The taxpayers of individual income tax on investments with personal non-monetary assets shall be the individuals that make investments with personal non-monetary assets and have obtained the equities of the invested enterprises. | | 一、非货币性资产投资个人所得税以发生非货币性资产投资行为并取得被投资企业股权的个人为纳税人。 |
| II. Taxpayers shall file returns of and pay individual income tax on investments with personal non-monetary assets at the competent tax authorities. | | 二、非货币性资产投资个人所得税由纳税人向主管税务机关自行申报缴纳。 |
| III. Where a taxpayer makes investment with any real estate, the local tax authority at the place where the real estate is located shall be the competent tax authority; where the taxpayer makes external investment with the equity of any enterprise it holds, the local tax authority at the place where the enterprise is located shall be the competent tax authority; or where the taxpayer makes investment with any other non-monetary asset, the local tax authority at the place where the invested enterprise is located shall be the competent tax authority. | | 三、纳税人以不动产投资的，以不动产所在地地税机关为主管税务机关；纳税人以其持有的企业股权对外投资的，以该企业所在地地税机关为主管税务机关；纳税人以其他非货币资产投资的，以被投资企业所在地地税机关为主管税务机关。 |
| IV. The taxable income from a taxpayer's investment with any non-monetary asset shall be the balance after deducting the original value of the asset and reasonable taxes and dues from the income from the transfer of the non-monetary asset. | | 四、纳税人非货币性资产投资应纳税所得额为非货币性资产转让收入减除该资产原值及合理税费后的余额。 |
| V. The original value of any non-monetary asset shall be the expenses actually incurred when the taxpayer acquires such asset. | | 五、非货币性资产原值为纳税人取得该项资产时实际发生的支出。 |
| Where a taxpayer is unable to provide the complete and accurate voucher for the original value of any non-monetary asset or to correctly calculate the original value of the non-monetary asset, the competent tax authority may assess the original value of the non-monetary asset in accordance with the law. | | 纳税人无法提供完整、准确的非货币性资产原值凭证，不能正确计算非货币性资产原值的，主管税务机关可依法核定其非货币性资产原值。 |
| VI. “Reasonable taxes and dues” means the taxes and reasonable expenses related to asset transfer incurred by taxpayers when they make investments with non-monetary assets. | | 六、合理税费是指纳税人在非货币性资产投资过程中发生的与资产转移相关的税金及合理费用。 |
VII. Where taxpayers make investments with equities, the confirmation of the original values of such equities and other relevant issues shall be governed by the relevant provisions of the Measures for the Administration of Individual Income Tax on Equity Transfer Income (for Trial Implementation)(Issued by Announcement No. 67 [2014], SAT).
．．．．．． | | 七、纳税人以股权投资的，该股权原值确认等相关问题依照《股权转让所得个人所得税管理办法（试行）》（国家税务总局公告2014年第67号发布）有关规定执行。
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