股权转让涉及个人所得税吗-法律综合法律援助-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	法律分析: 股权转让涉及个人所得税。个人转让股权时，应纳税所得额为股权转让收入减除股权原值和合理费用后的余额为，个人股权转让所得个人所得税，以受让方为扣缴义务人。法律依据: 《国家税务总局关于发布的公告》第四条个人转让股权，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。
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