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ge ren zhong zhi tou zi jing ying shou hui kuan xiang zheng shou ge ren suo de shui wen ti de gong gao
Pages: 66
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  财产转让所得国家税务总局应税收入合作项目合作人应纳税所得额国税函计算公式;
Abstract: <正>国家税务总局公告2011年第41号一、个人因各种原因终止投资、联营、经营合作等行为,从被投资企业或合作项目、被投资企业的其他投资者以及合作项目的经营合作人取得股权转让收入、违约金、补偿金、赔偿金及以其他名目收回的款项等,均属于个人所得税应税收入,应按照"财产转让所得"项目适用的规定
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