Article 10 of the Regulations for the Implementation of the Individual Income Tax Law stipulates that the forms of personal income include cash, physical objects, securities and other forms of economic benefits. If the income is in kind, the taxable income shall be calculated according to the price indicated on the obtained certificate; If the physical object without vouchers or the price indicated on vouchers is obviously low, the taxable income shall be verified with reference to the market price. If the income is securities, the taxable income shall be verified according to the par price and market price. If the income is other forms of economic benefits, the taxable income should be verified with reference to the market price.
Therefore, a natural person who invests in shares with the right to use non-patented technology, provides proprietary technology to the company and obtains the company's equity belongs to providing the right to use non-patented technology to obtain other forms of economic benefits (the company's equity), and a natural person should pay personal income tax according to the "royalty income".
2. According to Article 2 of No.319 [2005] of the State, if an individual obtains equity by investing in non-monetary assets with assessed appreciation abroad, the portion of the corresponding equity value obtained by the individual that is higher than the original value of the assets belongs to personal income, and personal income tax shall be levied according to the item of "income from property transfer". The tax shall be withheld and remitted by the invested enterprise when the individual obtains the equity. But after the article was published, it was withdrawn. Please ask the local tax department how to operate and deal with it.
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