法律英语|国家税务总局关于纳税人收回出售的股权征收个人所得税问题的批复

国税函[2005]130号

颁布日期：20050128 推行日期：20050128 颁布单位：国家税务总局

Guo Shui Han [2005] No. 130

The Local Taxation^{1 Bureau of Sichuan Province：}

Your Request for Instructions for the Issue Concerning the Inpidual Income Tax on the Stock Right Withdrawn^{2 by A Taxpayer3 （No. 146 [2004] of the Local Taxation Bureau of Sichuan Province has been received.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 Inpidual Income Tax Law of the People's Republic of China （hereinafter referred to as the IITL） and its implementing^{4 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 inpidual 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 inpidual 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 cancellation^{8 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 inpidual income tax in accordance with the provisions of Inpidual 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