英语翻译国家税务总局公告2010年第27号：关于股权转让所得个人所得税计税依据核定问题的公告根据《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

英语翻译国家税务总局公告2010年第27号：关于股权转让所得个人所得税计税依据核定问题的公告根据《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
英语翻译
国家税务总局公告2010年第27号：关于股权转让所得个人所得税计税依据核定问题的公告
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》及其实施细则和《国家税务总局关于加强股权转让所得征收个人所得税管理的通知》（国税函[2009]285号）的有关规定,现将股权转让所得个人所得税计税依据核定问题公告如下：
　　一、自然人转让所投资企业股权（份）（以下简称股权转让）取得所得,按照公平交易价格计算并确定计税依据.
　　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.
　　二、计税依据明显偏低且无正当理由的判定方法
　　（一）符合下列情形之一且无正当理由的,可视为计税依据明显偏低：
　　1.申报的股权转让价格低于初始投资成本或低于取得该股权所支付的价款及相关税费的；
　　2.申报的股权转让价格低于对应的净资产份额的；
　　3.申报的股权转让价格低于相同或类似条件下同一企业同一股东或其他股东股权转让价格的；
　　4.申报的股权转让价格低于相同或类似条件下同类行业的企业股权转让价格的；
　　5.经主管税务机关认定的其他情形.
　　（二）本条第一项所称正当理由,是指以下情形：
　　1.所投资企业连续三年以上（含三年）亏损；
　　2.因国家政策调整的原因而低价转让股权；
　　3.将股权转让给配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹以及对转让人承担直接抚养或者赡养义务的抚养人或者赡养人；
　　4.经主管税务机关认定的其他合理情形.
　　三、对申报的计税依据明显偏低且无正当理由的,可采取以下核定方法：
　　（一）参照每股净资产或纳税人享有的股权比例所对应的净资产份额核定股权转让收入.
　　对知识产权、土地使用权、房屋、探矿权、采矿权、股权等合计占资产总额比例达50%以上的企业,净资产额须经中介机构评估核实.
　　（二）参照相同或类似条件下同一企业同一股东或其他股东股权转让价格核定股权转让收入.
　　（三）参照相同或类似条件下同类行业的企业股权转让价格核定股权转让收入.
　　（四）纳税人对主管税务机关采取的上述核定方法有异议的,应当提供相关证据,主管税务机关认定属实后,可采取其他合理的核定方法.
　　四、纳税人再次转让所受让的股权的,股权转让的成本为前次转让的交易价格及买方负担的相关税费.
　　各级税务机关应切实加强股权转让所得征收个人所得税的动态税源管理,通过建立电子台账,跟踪股权转让的交易价格和税费情况,保证股权交易链条中各环节转让收入和成本的真实性.
　　五、本公告所称股权转让不包括上市公司股份转让.
　　六、本公告自发布之日起30日后施行.
　　特此公告.
国家税务总局
二○一○年十二月十四日

英语翻译国家税务总局公告2010年第27号：关于股权转让所得个人所得税计税依据核定问题的公告根据《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
State Administration of Taxation Announcement No. 27 of 2010: On the equity transfer income personal income tax based on the approved issue announcement

According to the "PRC Individual Income Tax Law" and its implementing regulations, "Tax Collection and Administration Law" and its implementing rules and "State Administration of Taxation on Strengthening the equity transfer from personal income tax management notice" (Guo Shui Han [2009] 285) of the relevant provisions, now equity transfer income personal income tax based on the approved issues are announced as follows:
First, the natural transfer of equity investment enterprises (copies) (hereinafter referred to as the equity transfer) to obtain income, in accordance with the fair trade prices and determine the tax basis.
Obviously low tax basis and justification, the competent tax authorities can be approved by the methods listed in this announcement.
Second, the tax basis is significantly lower and unwarranted determination method
(A) comply with the following conditions and without proper justification, can be regarded as the tax basis is significantly lower:
1. Declare the equity transfer price is lower than the initial investment cost or below to obtain the price paid for the equity and related taxes;
(2) declare the equity transfer price is lower than the corresponding share of net assets;
3. Declare the equity transfer price is lower than the same or similar conditions, the same company or other shareholders of the same shareholder equity transfer price;
4 declaration of the equity transfer price is lower than the same or similar conditions similar industry enterprises equity transfer price;
5 by the competent tax authorities in other cases.
(Two) of this section referred to in paragraph justification, refers to the following scenario:
1 invested enterprises than three consecutive years (including three years) loss;
(2) Adjustment due to reasons of national policy cheap transfer of ownership;
3. The share transfer to the spouse, parent, child, grandparent, grandchild, grandchildren children, brothers and sisters as well as against the assignor assume custody or alimony obligations directly dependent or dependents;
4 by the competent tax authorities of other reasonable circumstances.
Third, the tax basis of the declaration is significantly lower and unwarranted, and may take the following approved methods:
(A) reference to the net assets per share or the taxpayer entitled to the equity ratio of the corresponding share of the net assets of the approved equity transfer income.
Of intellectual property rights, land use rights, buildings, prospecting and mining rights, options, and other aggregate total assets ratio of 50% of enterprises, the net asset value is subject to verification agency assessment.
(Two) refer to the same or similar conditions, the same company or other shareholders of the same shareholder equity transfer price approved equity transfer income.
(Three) refer to the same or similar conditions similar industry enterprises equity transfer price approved equity transfer income.
(Four) the taxpayer for the tax authorities to take the approved methodology have objections, it shall provide the relevant evidence, the competent tax authorities is true, you can take other reasonable approved methodology.
Fourth, the taxpayer transfers again transferee equity, equity transfer cost of the previous trading price and the buyer transfers the burden of related taxes.
Tax authorities at all levels should strengthen the equity transfer income individual income tax dynamic sources of revenue management, through the establishment of electronic ledger, tracking equity transfer transaction price and tax situation and ensure equity transactions each link in the chain transfer revenues and costs authenticity.
Fifth, the announcement does not include equity transfer alleged transfer of shares of listed companies.
Sixth, since the release of this announcement 30 days after the date of promulgation.
Notice is hereby given.
State Administration of Taxation
二○一 ○ 年 十二月 十四 日