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死亡继承来的股权要交税吗?
释义
法律分析:
不需要。继承人所继承的股权,就其性质而言属于被继承人的遗产。继承的股权所得收益仍是个人所得税征管中的“真空”,根据税收法定原则,自然人继承股权无需缴纳个人所得税。
法律依据:
《中华人民共和国公司法》 第七十六条 自然人股东死亡后,其合法继承人可以继承股东资格;但是,公司章程另有规定的除外。
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更新时间:2025/11/11 17:23:41