公司整体变更之个人所得税法律问题研究
发布时间：2019-02-11 10:25
【摘要】：个人所得税相关法律涉及到的领域与民众财产权息息相关,因此对于个人所得税征收,原则上都应当由税法予以明确。征税的理论基础在于有收益才要纳税,而目前国内法律却没有给出收益的明确定义,没有明确收益是指“货币资产收益”还是“任意资产增值”,这就造成了实际操作中无法按统一标准进行征收的窘境。本文主要研究有限责任公司整体变更为股份有限公司的过程中对自然人股东征收个人所得税的法律依据是否充分,以及是否存在法理基础。本文主要从目前国内有限责任公司寻求整体变更的原因及国内对于整体变更的法律法规现状入手,分析税收征管部门与公司自然人股东之间的矛盾焦点,并揭示出当前对于整体变更征税立法非体系性给税务机关和社会经济主体带来的不良影响、对待法人股东和自然人股东采用不同税收征管措施违背了税法的公平性原则以及从收益的可税性方面分析当前国内对于整体变更个人所得税征管法律法规存在的问题。本文提出观点认为整体变更过程中的资本利得是一种期待性收益,未来收益存在不确定性,在整体变更这个环节进行征税是不符合量能课税原则的。同时目前国内实行的这种征税方式对于企业的发展和资本市场进一步释放活力有重大阻碍作用,立法部门应当根据收益的实质来制订适应经济发展的资本利得税收法律法规。
[Abstract]:Personal income tax related laws are closely related to people's property rights, so personal income tax collection should, in principle, be clearly defined by tax law. The theoretical basis of taxation lies in the fact that there is no clear definition of income in domestic law. There is no clear definition as to whether income refers to "proceeds of monetary assets" or "appreciation of arbitrary assets". This resulted in the actual operation can not be collected in accordance with the unified standards of the dilemma. This paper mainly studies whether the legal basis of personal income tax levied on natural person shareholders in the process of changing the limited liability company into a joint stock limited company is sufficient and whether there is a legal basis. This article mainly from the domestic limited liability company seeks the overall change the reason and the domestic regarding the overall change law and regulations present situation, analyzes the tax collection and administration department and the company natural person shareholder contradiction focal point, It also reveals the adverse effects of the non-systematic changes of taxation legislation on tax authorities and social and economic bodies. It is against the principle of fairness of the tax law to treat the legal person shareholder and the natural person shareholder to adopt different tax collection and management measures, and to analyze the problems existing in changing the laws and regulations of individual income tax collection and management in our country at present from the aspect of the taxability of income. This paper puts forward the view that capital gains in the process of overall change is a kind of expected income, and that there is uncertainty in future income, so it is not in line with the principle of quantifiable taxation to tax the whole change in this link. At the same time, the current domestic tax collection method has a significant effect on the development of enterprises and the release of the vitality of the capital market. The legislature should formulate the capital gains tax laws and regulations adapted to the economic development according to the essence of the income.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22;D922.291.91
本文编号：2419643
[Abstract]:Personal income tax related laws are closely related to people's property rights, so personal income tax collection should, in principle, be clearly defined by tax law. The theoretical basis of taxation lies in the fact that there is no clear definition of income in domestic law. There is no clear definition as to whether income refers to "proceeds of monetary assets" or "appreciation of arbitrary assets". This resulted in the actual operation can not be collected in accordance with the unified standards of the dilemma. This paper mainly studies whether the legal basis of personal income tax levied on natural person shareholders in the process of changing the limited liability company into a joint stock limited company is sufficient and whether there is a legal basis. This article mainly from the domestic limited liability company seeks the overall change the reason and the domestic regarding the overall change law and regulations present situation, analyzes the tax collection and administration department and the company natural person shareholder contradiction focal point, It also reveals the adverse effects of the non-systematic changes of taxation legislation on tax authorities and social and economic bodies. It is against the principle of fairness of the tax law to treat the legal person shareholder and the natural person shareholder to adopt different tax collection and management measures, and to analyze the problems existing in changing the laws and regulations of individual income tax collection and management in our country at present from the aspect of the taxability of income. This paper puts forward the view that capital gains in the process of overall change is a kind of expected income, and that there is uncertainty in future income, so it is not in line with the principle of quantifiable taxation to tax the whole change in this link. At the same time, the current domestic tax collection method has a significant effect on the development of enterprises and the release of the vitality of the capital market. The legislature should formulate the capital gains tax laws and regulations adapted to the economic development according to the essence of the income.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22;D922.291.91
【参考文献】
相关期刊论文 前1条
1 李斌;张军;;《资本论》中的股份制理论与国有企业股份制改造[J];贵州商业高等专科学校学报;2006年01期
，本文编号：2419643
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