Core Viewpoint - The article discusses the taxation implications and methods for determining income from personal equity transfers, highlighting the relevant tax rates and calculation methods for both personal income tax and stamp duty [3][4][5]. Taxation on Personal Equity Transfers - Personal income tax on equity transfer income is taxed at a rate of 20%, calculated as: Tax Payable = (Equity Transfer Income - Original Equity Value - Reasonable Expenses) × 20% [3]. - Stamp duty is charged at a rate of 0.05% on property transfer documents, with a temporary reduction in stamp duty for small-scale taxpayers and individual businesses from January 1, 2023, to December 31, 2027 [3]. Determining Equity Transfer Income - Equity transfer income includes cash, physical assets, securities, and other economic benefits received from the transfer [4]. - Any related payments such as penalties or compensations must be included in the equity transfer income [4]. - The tax authority can assess the equity transfer income if the reported income is significantly low without justification or if the taxpayer fails to provide necessary documentation [4][8]. Confirming Original Equity Value - The original value of equity transferred is determined based on the actual payment made and related reasonable taxes for cash contributions [5]. - For non-monetary asset contributions, the value is based on the price recognized or assessed by tax authorities, including related reasonable taxes [5]. Methods for Tax Authority to Assess Equity Transfer Income - The tax authority may use the net asset method, comparing the equity transfer income to the net asset value per share [8]. - The comparative method allows for assessment based on similar transactions within the same company or industry [8]. - Other reasonable methods may be employed if the above methods face difficulties [8].

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欢迎扫描下方二维码关注： 图片 热点梳理 图片 问答来啦 毕业证书由境外发放，没有学籍号，怎样填写专项附加扣除信息？夫妻双方婚前都有住房贷款，婚后怎么享受住房贷款利息专项附加扣 除？近期有纳税人来电咨询个人所得税专项附加扣除相关问题，这一期申税小微收集整理成了一篇专题问答，供大家参考 ~ 图片 1. 我的小孩前两年在中国读大学，后两年去国外继续读大学，现在填写信息选择中国还是境外？毕业证书由境外发放，没有学籍 号，怎样填写信息，是否可以扣除？ 答： 1、目前，子女教育允许扣除境内外教育支出，继续教育专项附加扣除仅限于境内教育，不包括境外教育。如符合子女教育扣除 的相关条件，子女前两年在国内读书，父母作为纳税人请按照规定填写子女接受教育的相关信息；后两年在境外接受教育，无学籍的， 可以按照接受境外教育相关规定填报信息，没有学籍号可以不填写，但纳税人应当按规定留存相关证书、子女接受境内外合作办学的招 生简章、出入境记录等。 12366 图片 2. 夫妻同时有大病医疗支出，如果都在丈夫一方扣除，扣除限额是多少？ 答 ：夫妻同时有符合条件的大病医疗支出，可以选择都在丈夫一方扣除，扣除限额分别计算，每人最高扣除额为8万 ...