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股权转让所得谁缴税 -法律知识
释义
法律分析:
股权转让受让人在向转让人(原自然人股东)支付股权转让款项时有扣缴其个人所得税的义务。
法律依据:
《中华人民共和国个人所得税法实施条例》 第二十二条 财产转让所得按照一次转让财产的收入额减除财产原值和合理费用后的余额,作为应纳税所得额。
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更新时间:2026/2/3 8:33:34