Reply of the State Administration of Taxation on the Individual Income Tax Liability for Appreciation Income from Personal Shares in the Process of Restructuring Urban Credit Cooperatives into Urban Cooperative Banks
国家税务总局关于原城市信用社在转制为城市合作银行过程中个人股增值所得应纳个人所得税的批复
Issuer
—
Date
1998-05-15
Instrument
reply
Cited by
0
This document clarifies that the appreciation income from personal shares during the restructuring of urban credit cooperatives into urban cooperative banks is subject to individual income tax.