哪些情形属于个人股权转让行为？2025-11-26

Group 1 - The announcement by the State Administration of Taxation outlines the management measures for individual income tax on capital gains from equity transfers, specifying that equity refers to shares held by individual shareholders in enterprises established within China, excluding sole proprietorships and partnerships [2] - Equity transfer includes various scenarios such as selling shares, company buybacks, and public offerings where existing shareholders sell their shares alongside new issuances [2] - The guidelines aim to clarify the tax implications for individuals engaging in equity transfers, ensuring compliance with tax regulations [2] Group 2 - The regulations state that when calculating property tax, the original value of the property must include land costs, which encompasses the price paid for land use rights and development costs [9] - For properties with a low plot ratio (below 0.5), the land value included in the property’s original value is calculated based on double the taxable building area, addressing potential tax burdens for businesses with large land areas but smaller buildings [10] - The plot ratio is defined as the total building area above ground divided by the land area, serving as an indicator of land use intensity [10]