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fei huo bi xing zi chan tou zi di yan jiao na ge ren suo de shui de chu li
Pages: 83-84
Year: Issue:  28
Journal: Finance and Accounting Monthly

Keyword:  非货币性资产个人所得税股权转让递延纳税;
Abstract: 个人在进行非货币性资产投资的过程中,取得的收益都要缴纳个人所得税,这给个人投资者带来了很大的税收压力,甚至抑制了部分个人投资需求。本文通过分析个人非货币性资产投资,递延缴纳个人所得税的最新税收优惠政策,说明了非货币性资产投资个人所得分期纳税政策对个人投资者税收负担的减轻作用。
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