在股权投资及企业并购重组中,往往会产生大额资本溢价,资本溢价转增资本时,对自然人股东是否缴纳个人所得税存在较大争议。笔者通过对现行政策文件的梳理,结合实务工作,对政策法规作了较为深入地分析,以加深理解,并对个税征管问题进行探究,期待政府主管部门尽早出台更明确的管理规定。“资本公积—资本溢价”指股东投入的资金超过其在注册资本中所占份额的部份。其不同于利得性质的其他资本公积。有限责任公司资本溢价转增资本时,自然人股东是否缴纳个税存在的争议包括:一是没有所得、无需纳税;二是因转增新增的资本份额需全额纳税;三是转增后资本份额超出投资成本部分纳税。 In equity investment and mergers and acquisitions, large capital premiums often occur. When the capital premium is converted into capital, there is much controversy over whether individual shareholders of natural persons pay personal income tax. Through combing the current policy documents and combining practical work, the author made a more in-depth analysis of the policies and regulations to deepen their understanding and probe into the issue of tax collection and administration, expecting the government departments to promulgate clearer management rules as soon as possible. “Capital reserve - capital premium ” refers to the part of shareholders invested more than their share of the registered capital. It is different from other capital reserves of profit nature. The limited liability company capital surplus into capital, the natural person shareholders whether to pay a tax exist disputes include: First, no income, no tax; Second, due to the transfer of additional capital share tax liability in full; Third is the capital after the capital increase Share of the cost of investment beyond the part of the tax.