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多个当事人共同签订应税合同的,如何计算征收印花税?
蓝色柳林财税室·2025-11-11 00:50

Core Points - The article discusses the regulations regarding personal income tax management for equity transfer as outlined by the State Administration of Taxation [6][7]. Group 1: Tax Regulations - The article specifies that taxpayers must declare and pay taxes to the tax authority by the 15th of the following month under certain conditions, such as when the transferee has paid or partially paid the equity transfer price [6]. - It defines equity transfer as the act of an individual transferring equity to another individual or legal entity, which includes various scenarios such as selling equity, public offerings, and forced transfers by judicial or administrative authorities [6][7].