论股权转让个人所得税征管制度的完善

发布时间：2018-05-11 23:00

本文选题：股权转让 + 个人所得税　；参考：《暨南大学》2015年硕士论文

【摘要】：近年来,市场经济的发展越发迅猛,资本市场日益繁荣,自然人股权交易的频率越来越高,因此股权转让收入占个人收入的比重达到空前的高度。税务部门如何对自然人取得的股权转让收入进行税收征管,将直接影响个人收入分配以及社会公平目标的实现。随着自然人转让企业股权的情况日渐增多,交易形式已不再局限于原始的买卖,诸如对外投资、赠与、抵债等新的交易形式层出不穷,这些股权交易是否应税以及怎样征税已成为征纳双方重点关注的问题。为了规范股权转让所得个人所得税的征收管理,国家税务总局自2009年起陆续出台有关自然人股东股权转让的税收规范性文件,这些文件成为税务机关进行税收征管的重要依据及有力抓手,力促股权转让所得项目个人所得税对税收总量的贡献逐年提升。但是,尽管关于自然人股东股权转让的税收规范性文件几经完善,但仍未能涵盖税收实践中涌现的所有问题,存在一定的滞后性:如核定股权转让收入的方式比较单一且可操作性较低;纳税义务发生时间设置不科学;没有明确自然人受赠股权取得的所得是否应税以及怎样征税。本文拟对上述问题进行分析研究,借鉴国外有关税收法律制度,结合本职工作经验就如何完善股权转让个人所得税征管制度提出一些建议,以期更好地解决股权转让税收征管的实际问题。
[Abstract]:In recent years, the development of market economy is more and more rapid, the capital market is flourishing day by day, the frequency of natural person's stock right trading is more and more high, so the proportion of the income of equity transfer to personal income has reached an unprecedented height. How the tax authorities collect and manage the income from the equity transfer of natural persons will directly affect the distribution of personal income and the realization of the goal of social equity. With the increasing transfer of shares in enterprises by natural persons, the forms of transactions are no longer confined to the original transactions, such as foreign investment, gifts, debt repayment and other new forms of transactions emerge in endlessly. Whether these equity transactions should be taxable and how to tax has become a key issue for both parties. In order to standardize the collection and administration of individual income tax from equity transfer, the State Administration of Taxation has issued the tax normative documents on the transfer of shares of natural person shareholders since 2009. These documents have become an important basis for tax collection and management of the tax authorities and have a strong hand in promoting the contribution of individual income tax to the total amount of tax revenue from the transfer of stock rights year by year. However, although the tax normative documents on the transfer of shares of natural person shareholders have been improved several times, they still fail to cover all the problems that have arisen in the tax practice. There is some lag: for example, the mode of approved equity transfer income is relatively simple and low maneuverability; the time of tax obligation is not scientific; there is no clear whether the income obtained by natural person is taxable and how to tax. This paper intends to analyze and study the above problems, draw lessons from the relevant tax laws of foreign countries, and put forward some suggestions on how to improve the personal income tax collection and management system of equity transfer combined with their own work experience. With a view to better solve the transfer of equity tax collection and management of the actual problem.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

【参考文献】