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Announcement of the State Administration of Taxation on Issues concerning the Individual Income Tax relating to the Conversion of the Previously Accumulated Surplus to Equity Capital upon the Acquisition of the Enterprise's Equity by Individual Investors
[Effective]
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国家税务总局关于个人投资者收购企业股权后将原盈余积累转增股本个人所得税问题的公告
[现行有效]
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| Announcement of the State Administration of Taxation on Issues concerning the Individual Income Tax relating to the Conversion of the Previously Accumulated Surplus to Equity Capital upon the Acquisition of the Enterprise's Equity by Individual Investors | | 国家税务总局关于个人投资者收购企业股权后将原盈余积累转增股本个人所得税问题的公告 |
(No. 23 [2013] of the State Administration of Taxation) | |
（国家税务总局公告2013年第23号） |
In accordance with the Individual Income Tax Law of the People's Republic of China and other relevant provisions, the issues concerning the individual income tax relating to the conversion of the previously accumulated surplus to equity capital when the individual investors acquire an enterprise's equity are hereby announced as follows: | |
根据《中华人民共和国个人所得税法》及有关规定，对个人投资者收购企业股权后，将企业原有盈余积累转增股本有关个人所得税问题公告如下： |
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I. Where one or more individual investors obtain, through acquisition of equity, all the equity of an enterprise with the accumulated surplus as shown in the acquired enterprise's account value, such as capital reserves, surplus reserves and undistributed profits, not yet converted to equity capital prior to the equity acquisition, and counted into the equity transfer price at the time of the equity transfer and the obligation of income tax payment has been fulfilled, when the enterprise converts the accumulated surplus as shown in the prior account value to equity capital for the individual investors (new shareholders, hereafter the same) upon acquisition, the individual income tax shall be handled differently according to the following provisions:
．．．．．． | | 一、1名或多名个人投资者以股权收购方式取得被收购企业100%股权，股权收购前，被收购企业原账面金额中的“资本公积、盈余公积、未分配利润”等盈余积累未转增股本，而在股权交易时将其一并计入股权转让价格并履行了所得税纳税义务。股权收购后，企业将原账面金额中的盈余积累向个人投资者（新股东，下同）转增股本，有关个人所得税问题区分以下情形处理：
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