财税误区之个人股权平价或无偿转让就不要交个人所得税

来 源：www.71-fuwu.com     发布时间：2016-6-8 10:16:35

看看国家税务总局公告2010年第27号规定：自然人转让所投资企业股权（份）取得所得，按照公平交易价格计算并确定计税依据。

Look at the State Administration of Taxation Notice No. 27, 2010: natural person to transfer the investment enterprise equity income, in accordance with the fair trade price calculation and determine the tax basis.

计税依据明显偏低且无正当理由的，主管税务机关可采用本公告列举的方法核定。即平价或无偿转让，税务机关有权核定转让价。

The tax basis is obviously low and without proper justification, the tax authorities can use the method listed in this announcement approved. Namely parity or free transfer, the tax authorities have the right to determine the transfer price.

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