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解惑“FreeHD18×X×4D”-知识课堂

三部门完善个人FreeHD18×X×4D转让上市公司限售股所得个税有关征管服务事项

来源: 南方周末
2024-12-29 08:53:33

最佳回答

“FreeHD18×X×4D”三部门完善个人FreeHD18×X×4D转让上市公司限售股所得个税有关征管服务事项

  中新FreeHD18×X×4D网北京12月27日电 FreeHD18×X×4D(记者 赵建华)国家税务总局、财政部、中国证监会27日发布《关于进一步完善个人转让上市公司限售股所得个人所得税有关征管服务事项的公告》(下称公告)。国家税务总局介绍,公告基于现行个人转让限售股有关规定,在以个人股东开户的证券机构为扣缴义务人不变的基础上,将纳税地点由证券机构所在地调整为限售股所对应的上市公司所在地。

  公告规定,个人转让上市公司限售股所得缴纳个人所得税时,纳税地点为发行限售股的上市公司所在地。个人股东开户的证券机构代扣代缴限售股转让所得个人所得税时,可优先通过自然人电子税务局网站、扣缴客户端远程办理申报,也可在证券机构所在地主管税务机关就近办理申报,税款在上市公司所在地解缴入库。纳税人需自行申报清算或纳税的,可优先通过自然人电子税务局网站远程办理申报,也可到上市公司所在地主管税务机关办理申报。

  上市公司所在地主管税务机关负责限售股转让所得个人所得税征收管理,证券机构所在地主管税务机关予以协同管理。个人转让全国中小企业股份转让系统挂牌公司、北京证券交易所上市公司原始股缴纳个人所得税的有关征管服务事项,依照公告规定。

  国家税务总局表示,公告所称上市公司限售股,包括适用相关规定的各类限售股或原始股,主要包括:(一)上市公司股权分置改革完成后股票复牌日之前股东所持原非流通股股份,以及股票复牌日至解禁日期间由上述股份孳生的送、转股;(二)2006年股权分置改革新老划断后,首次公开发行股票并上市的公司形成的限售股,以及上市首日至解禁日期间由上述股份孳生的送、转股;(三)个人从机构或其他个人受让的未解禁限售股;(四)个人因依法继承或家庭财产依法分割取得的限售股;(五)个人持有的从代办股份转让系统转到主板市场(或中小板、创业板市场)的限售股(即个人持有的从退市板块转到交易所市场的限售股);(六)上市公司吸收合并中,个人持有的原被合并方公司限售股所转换的合并方公司股份;(七)上市公司分立中,个人持有的被分立方公司限售股所转换的分立后公司股份;(八)全国中小企业股份转让系统(新三板)挂牌公司、北京证券交易所上市公司原始股;(九)其他限售股。(完)

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