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一、根据《中华人民共和国个人所得税法》及有关规定,个人通过招标、竞拍或其他方式购置债权以后,通过相关司法或行政程序主张债权而取得的所得,应按照“财产转让所得”项且缴纳个人所得税。二、个人通过上述方式取得“打包”债权,只处置部分债权的,其应纳税所得额按以下方式确定:(一)以每次处置部分债权的所得,作为一次财产转让所得征税。(二)其应税收入按照个人取得的货币资产和非货币
I. According to the “Law of the People’s Republic of China on Individual Income Taxes” and other relevant provisions, the proceeds obtained through the solicitation of bids, auctions or other means of obtaining claims by relevant individuals through judicial or administrative procedures shall be paid in accordance with the “proceeds from property transfer” Personal Income Tax. 2. If an individual obtains the “packaged” creditor’s right through the above-mentioned methods and only disposes part of the creditor’s rights, the amount of taxable income to be paid shall be determined as follows: (1) The income from the partial disposal of the claim shall be taxed as a transfer of property. (II) Monetary assets and non-monetary assets whose taxable income is obtained from individuals