股权转让价低于成本的理由有哪些-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	股权转让价低于成本的理由有哪些
释义	根据《国家税务总局关于股权转让所得个人所得税计税依据核定问题的公告》的规定，股权转让价格低于成本的合理理由包括四种。1、所投资企业连续三年以上亏损。2、因国家政策调整的原因而低价转让股权。3、将股权转让给配偶、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。4、经税务机关认定的其他合理情形。
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