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Q：
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What are non-monetary assets and what are non-monetary asset investments?
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A：
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Non-monetary assets refer to assets other than monetary assets such as cash and bank deposits. Non-monetary assets include equity, real estate, technological inventions, and other forms of non-monetary assets. The so-called non-monetary asset investment includes the establishment of new enterprises with non-monetary asset contributions, as well as the participation of non-monetary asset contributions in enterprise capital increase and share expansion, targeted stock issuance, equity exchange, restructuring and other investment activities.
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Q：
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How to calculate and pay personal income tax on the income from the transfer of non-monetary assets by individuals?
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A：
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Individuals who transfer non-monetary assets should calculate and pay personal income tax according to the "property transfer income" item in accordance with the law.
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Q：
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How can individuals solve the difficulty of paying taxes in one lump sum when investing in non-monetary assets?
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A：
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If taxpayers have difficulty in paying taxes in one lump sum, they can reasonably determine an installment payment plan and file it with the competent tax authority. From the date of the above-mentioned taxable activity, they can pay personal income tax in installments within 5 calendar years (including).
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Q：
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How do individuals recognize transfer income when investing in non-monetary assets?
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A：
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Individuals investing in non-monetary assets should recognize non-monetary asset transfer income based on the assessed fair value.
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Q：
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Can individuals still pay taxes in installments if they obtain cash compensation during non-monetary asset investment transactions?
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A：
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If an individual obtains cash compensation through non-monetary asset investment transactions, the cash portion should be prioritized for tax payment; The portion that cannot be paid by cash can be paid in installments.
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FAQ
