国家税务总局关于纳税人收回转让的股权征收个人所得税问题的批复_法律英语

国家税务总局关于纳税人收回转让的股权征收个人所得税问题的批复

文章来源：文章作者：发布时间：2007-07-07 03:22 字体： [大中小]　进入论坛

(单词翻译:双击或拖选)

国税函[2005]130号

颁布日期：20050128 　实施日期：20050128 　颁布单位：国家税务总局

　　Guo Shui Han [2005] No. 130

　　The Local Taxation¹ Bureau of Sichuan Province：

　　Your Request for Instructions for the Issue Concerning the Individual Income Tax on the Stock Right Withdrawn² by A Taxpayer³ （No. 146 [2004] of the Local Taxation Bureau of Sichuan Province has been received. After deliberation， you are hereby given a reply as follows：

　　I. In accordance with the Individual Income Tax Law of the People's Republic of China （hereinafter referred to as the IITL） and its implementing⁴ regulation as well as the Law of the People's Republic of China on the Administration of Tax Collection （hereinafter referred to as the LATC）， if a stock right transfer contract has been fulfilled， in case the stock right modification⁶ has been registered and the income has been realized， the income obtained by the transferor from the transfer of stock right shall be subject to individual income tax according to law. After the completion of transfer， if the both parties concerned conclude and fulfill⁵ an agreement on canceling the former stock right transfer contract and taking back stock right ， their act is a second stock right transfer act， hence the individual income tax paid for the former transfer may not be refunded⁷.

　　II. As for a stock right transfer contract incompletely fulfilled， in case the parties concerned stop fulfilling the former stock right transfer contract and the transferor takes back the already transferred stock right at the former price for the reason that an award on the cancellation⁸ of the stock right transfer contract and its supplementary⁹ agreement is made by the arbitration¹⁰ commission， considering that the stock transfer act has not been completely conducted， the income has not been completely realized and the proceeds of stock right will not exist with the cancellation of stock right transfer relationship， the taxpayer needn't pay the individual income tax in accordance with the provisions of Individual Income Tax Law and the Law on Administration of Tax Revenue Collection as well as the principle of reasonableness of administrative¹¹ act.

　　State Administration of Taxation

　　January 28， 2005

点击

收听单词发音

1 taxation
n.征税，税收，税金
参考例句：
He made a number of simplifications in the taxation system.他在税制上作了一些简化。 The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

2 withdrawn
vt.收回；使退出；vi.撤退，退出
参考例句：
Our force has been withdrawn from the danger area.我们的军队已从危险地区撤出。 All foreign troops should be withdrawn to their own countries.一切外国军队都应撤回本国去。

3 taxpayer
n.纳税人
参考例句：
The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。 The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。

4 implementing
v.实现( implement的现在分词 )；执行；贯彻；使生效
参考例句：
-- Implementing a comprehensive drug control strategy. ――实行综合治理的禁毒战略。来自汉英非文学 - 白皮书 He was in no hurry about implementing his unshakable principle. 他并不急于实行他那不可动摇的原则。来自辞典例句

5 fulfill
vt.履行，实现，完成；满足，使满意
参考例句：
If you make a promise you should fulfill it.如果你许诺了，你就要履行你的诺言。 This company should be able to fulfill our requirements.这家公司应该能够满足我们的要求。

6 modification
n.修改，改进，缓和，减轻
参考例句：
The law,in its present form,is unjust;it needs modification.现行的法律是不公正的，它需要修改。 The design requires considerable modification.这个设计需要作大的修改。

7 refunded
v.归还，退还( refund的过去式和过去分词 )
参考例句：
Postage costs will be refunded (to you). 邮费将退还（给你）。来自辞典例句 Yes, it will be refunded to you at the expiration of the lease. 是的，租约期满时，押金退回。来自无师自通校园英语会话

8 cancellation
n.删除，取消
参考例句：
Heavy seas can cause cancellation of ferry services.海上风浪太大，可能须要取消渡轮服务。 Her cancellation of her trip to Paris upset our plan.她取消了巴黎之行打乱了我们的计划。

9 supplementary
adj.补充的，附加的
参考例句：
There is a supplementary water supply in case the rain supply fails.万一主水源断了，我们另外有供水的地方。 A supplementary volume has been published containing the index.附有索引的增补卷已经出版。

10 arbitration
n.调停，仲裁
参考例句：
The wage disagreement is under arbitration.工资纠纷正在仲裁中。 Both sides have agreed that the arbitration will be binding.双方都赞同仲裁具有约束力。

11 administrative
adj.行政的，管理的
参考例句：
The administrative burden must be lifted from local government.必须解除地方政府的行政负担。 He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。

上一篇：国家税务总局关于进一步加强总机构提取管理费税前扣除审批管理的下一篇：商务部、中国人民银行、财政部关于《对外承包工程项目投标（议标