国家税务总局关于个人股权转让过程中取得违约金收入征收个人所得税问题的批复
国税函〔2006〕866号Issued September 19, 2006
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
四川省地方税务局： 你局《关于股权转让取得违约金收入如何征收个人所得税问题的请示》（川地税发〔2006〕48号）收悉。经研究，批复如下： 根据《中华人民共和国个人所得税法》的有关规定，股权成功转让后，转让方个人因受让方个人未按规定期限支付价款而取得的违约金收入，属于因财产转让而产生的收入。转让方个人取得的该违约金应并入财产转让收入，按照“财产转让所得”项目计算缴纳个人所得税，税款由取得所得的转让方个人向主管税务机关自行申报缴纳。  
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.