欢迎扫描下方二维码关注： m // // // / ITT TIAL 9 符合以下条件的股权转让收入明显偏低， 视为有正当理由：继承或将股权转让给其能提 供具有法律效力身份关系证明的配偶、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。 除以上情形外的亲属之 间股权转让，若申报的转让 收入明显偏低且无正当理由 的,税务机关可以核定其转 让收入并计征个人所得税。 人股权转让,股权原值如何 个人转让股权的原值依照以下方法确认: (一) 以现金出资方式取 得的股权，按照实际支付的价 款与取得股权直接相关的合理 税费之和确认股权原值; (二) 以非货币性资产出资 方式取得的股权，按照税务机关 认可或核定的投资入股时非货币 性资产价格与取得股权直接相关 的合理税费之和确认股权原值; (三) 通过无偿让渡方式 取得股权，具备《股权转让所 得个人所得税管理办法（试 行）》第十三条第二项所列情 形的,按取得股权发生的合理 税费与原持有人的股权原值之 和确认股权原值; 办法第十三条第二项相关规定：继承或 将股权转让给其能提供具有法律效力身份关 系证明的配 ...

Core Viewpoint - The article discusses the new changes in the corporate income tax annual reconciliation and reporting process for 2024, emphasizing the importance of understanding tax policies and reporting rules for businesses to ensure compliance and optimize tax liabilities [3]. Group 1: Tax Reporting Changes - The State Administration of Taxation has announced changes to the corporate income tax annual tax return forms, requiring businesses to differentiate between various scenarios when reporting equity transfer transactions [3][5]. - The annual tax return form (A100000) includes specific sections for reporting investment income and asset disposal gains or losses, which must be accurately filled out based on the nature of the asset [5][9]. Group 2: Tax Adjustment Details - Differences between accounting and tax laws, such as revenue recognition timing and cost deduction scope, must be adjusted through the tax adjustment project detail form (A105000) [7]. - The tax adjustment project detail form includes various income adjustment items, such as deemed sales income and investment income, which need to be reported accurately [8][34]. Group 3: Equity Transfer Reporting - When a company undergoes equity transfer, it must report the transaction in the asset loss tax deduction and tax adjustment detail form (A105090) if there are losses incurred [12]. - The investment income tax adjustment detail form (A105030) is used to report gains or losses from the disposal of investment assets, including equity transfers [19][21]. Group 4: Case Study Example - A case study illustrates the tax treatment and reporting adjustments for a company that sold a 30% equity stake for 15 million yuan, highlighting the need for proper income recognition and tax adjustments based on the sale price and initial investment [29][31]. - The tax implications of the equity transfer include adjustments for accounting recognition of transfer income and the necessary tax return filings to reflect these changes [33][36]. Group 5: Documentation Requirements - Companies must prepare specific documentation to support their tax filings, including contracts, valuation reports, and evidence of compliance with tax regulations for equity transfers and asset disposals [37][39]. - The article outlines the necessary materials for tax authorities to verify equity investment losses and restructuring transactions, emphasizing the importance of thorough record-keeping [38][40].