企业没有实缴股转需要交税吗-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	企业没有实缴股转需要交税吗
释义	法律主观：不用交税，以转让款项作为公司实缴资本是合法的。《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》第十一条符合下列情形之一的，主管税务机关可以核定股权转让收入: （一）申报的股权转让收入明显偏低且无正当理由的；（二）未按照规定期限办理纳税申报，经税务机关责令限期申报，逾期仍不申报的；（三）转让方无法提供或拒不提供股权转让收入的有关资料；（四）其他应核定股权转让收入的情形。
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