股权转让涉及个人所得税吗-公司经营相关法律援助-法律咨询免费平台-国际律师联盟

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问题	股权转让涉及个人所得税吗
释义	股权转让涉及个人所得税。《国家税务总局关于发布《股权转让所得个人所得税管理办法（试行）》的公告》第四条规定：个人转让股权，以股权转让收入减除股权原值和合理费用后的余额为应纳税所得额，按“财产转让所得”缴纳个人所得税。第五条规定；个人股权转让所得个人所得税，以股权转让方为纳税人，以受让方为扣缴义务人。法律依据《国家税务总局关于发布《股权转让所得个人所得税管理办法（试行）》的公告》第四条、第五条
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