| Announcement of the State Administration of Taxation | | 国家税务总局公告 |
| (No. 67 [2014]) | | （2014年第67号） |
| | 关于发布《股权转让所得个人所得税管理办法（试行）》的公告 |
| | 现将《股权转让所得个人所得税管理办法(试行)》予以发布，自2015年1月1日起施行。 |
| | 特此公告。 |
| | 国家税务总局 |
| December 7,2014 | | 2014年12月7日 |
| Measures for the Administration of Individual Income Tax on Equity Transfer Income(for Trial Implementation) | | 股权转让所得个人所得税管理办法（试行） |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 To strengthen the administration of the collection of individual income tax on equity transfer income, regulate the tax collections and payments by tax authorities, taxpayers, and withholding agents, and maintain the legitimate rights and interests of taxpayers, these Measures are developed in accordance with the Individual Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, and the Law of the People's Republic of China on the Administration of Tax Collection and the Regulation on the Implementation thereof. | | 第一条 为加强股权转让所得个人所得税征收管理，规范税务机关、纳税人和扣缴义务人征纳行为，维护纳税人合法权益，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，制定本办法。 |
| Article 2 For the purpose of these Measures, “equities” means the stock rights or shares of the enterprises or organizations established within the territory of China (hereinafter referred to as “invested enterprises”, excluding individual sole proprietorship enterprises and partnership enterprises) invested bynatural person shareholders (hereinafter referred to as “individuals”). | | 第二条 本办法所称股权是指自然人股东（以下简称个人）投资于在中国境内成立的企业或组织（以下统称被投资企业，不包括个人独资企业和合伙企业）的股权或股份。 |
| Article 3 For the purpose of these Measures, “equity transfer” means the transfer of equities by individuals to other individuals or legal persons, which includes the following circumstances: | | 第三条 本办法所称股权转让是指个人将股权转让给其他个人或法人的行为，包括以下情形： |
| (1) Sale of equities. | | （一）出售股权； |
| (2) Buy-back of equities by companies. | | （二）公司回购股权； |
| (3) Sale of the shares held by shareholders of the investigated enterprises to investors in the form of public offering in the issuers' initial public offering of new shares. | | （三）发行人首次公开发行新股时，被投资企业股东将其持有的股份以公开发行方式一并向投资者发售； |
| (4) Compulsoryequity ownership transfer by judicial or administrative organs. | | （四）股权被司法或行政机关强制过户； |
| (5) Making foreign investment or conducting other non-currency transactionswith equities. | | （五）以股权对外投资或进行其他非货币性交易； |
| (6) Covering debts with equities. | | （六）以股权抵偿债务； |
| (7) Other equity transfer acts. | | （七）其他股权转移行为。 |
| Article 4 The amount of taxable income on the transfer of individual equities shall be the balance after deducting the original equity value and reasonable expenses fromequity transfer income, and the individual income tax thereon shall be paid according to provisions on the “property transfer income.” | | 第四条 个人转让股权，以股权转让收入减除股权原值和合理费用后的余额为应纳税所得额，按“财产转让所得”缴纳个人所得税。 |
| Reasonable expenses means the relevant taxes and dues paid as prescribed during equity transfer. | | 合理费用是指股权转让时按照规定支付的有关税费。 |
| Article 5 The taxpayers and the withholding agents of theindividual income tax on income fromtransfer of individual equities shall be respectively the equity transferorsand the equity transferees. | | 第五条 个人股权转让所得个人所得税，以股权转让方为纳税人，以受让方为扣缴义务人。 |
| Article 6 Withholding agents shall, within five working days after the relevant agreements on equity transfer are concluded, report the relevant information on equity transfer to competent tax authorities. | | 第六条 扣缴义务人应于股权转让相关协议签订后5个工作日内，将股权转让的有关情况报告主管税务机关。 |
| The investigated enterprises shall record in detail the shareholders' relevant costs for holding the equities of these enterprises, truthfully provide the tax authorities with the information on equity transfer, and assist tax authoritiesin their legal performance of official duties. | | 被投资企业应当详细记录股东持有本企业股权的相关成本，如实向税务机关提供与股权转让有关的信息，协助税务机关依法执行公务。 |
| Chapter II Recognition of Equity Transfer Income | | 第二章 股权转让收入的确认 |
| Article 7 Equity transfer income means theincome in cash, kind, negotiable securities, and other forms of economic benefits obtained by transferors from equity transfer. | | 第七条 股权转让收入是指转让方因股权转让而获得的现金、实物、有价证券和其他形式的经济利益。 |
| Article 8 The various funds related to equity transfer obtained by transferors, including liquidated damages, compensation, and funds, assets, and rights and interests, among others, in other forms, shall be included in equity transfer income. | | |
| Article 9 The subsequent income obtained by taxpayers according to contract agreements after satisfying the prescribed conditions shall be taken as equity transfer income. | | 第九条 纳税人按照合同约定，在满足约定条件后取得的后续收入，应当作为股权转让收入。 |
| Article 10 Equity transfer income shall be determined under the principle of fair trade. | | 第十条 股权转让收入应当按照公平交易原则确定。 |
| Article 11 Under any of the following circumstances, a competent tax authority may assess the equity transfer income: | | 第十一条 符合下列情形之一的，主管税务机关可以核定股权转让收入： |
| (1) Where the equity transfer income declaredis evidently low without any reasonable ground. | | （一）申报的股权转让收入明显偏低且无正当理由的； |
| (2) Where a transferor fails to file tax returns within a prescribed time limit even after the tax authority orders it to do so within a time limit. | | （二）未按照规定期限办理纳税申报，经税务机关责令限期申报，逾期仍不申报的； |
| (3) Where a transferor cannot provide or refuses to provide the relevant materials on equity transfer income. | | （三）转让方无法提供或拒不提供股权转让收入的有关资料； |
| (4) Other circumstances under which equity transfer income shall be assessed. | | （四）其他应核定股权转让收入的情形。 |
| Article 12 Under any of the following circumstances, equity transfer income shall be deemed evidently low: | | 第十二条 符合下列情形之一，视为股权转让收入明显偏低： |
| ．．．．．． | | ．．．．．． |
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