限售股减持征税制度研究

发布时间：2018-06-08 19:32

本文选题：限售股减持 + 税收公平　；参考：《中南财经政法大学》2017年硕士论文

【摘要】：自2010年1月1日对个人限售股减持所得征收个人所得税以来,限售股减持征税制度逐渐成为理论界与实务界关注的焦点。国家财政部、税务总局和证券监督机构出台的一系列税收规范性文件为限售股减持征税工作的开展提供了基础制度保障,但亦因为制度构建之非规范化和非系统化而广受诟病。首先,在实体要件层面主要体现为:代持限售股转让纳税主体资格确认规则空白,导致征纳双方在纳税主体以及法律适用方面产生争议;征税对象范围狭窄,难以涵盖已存的限售股类型,违背税收公平原则;税目界定不清滋生征管漏洞;一刀切的税率制度设计有违量能课税原则。其次,在程序要件层面表现在:限售股及其“代持”行为的认定程序缺省,使得征税机关没有可遵循的统一的标准;纳税申报方式单一、纳税期限延长制度阙如、纳税地点引致“异地减持”;核定征收之非规范化引发征管漏洞。最后,在税收征管层面,涉税信息渠道不通畅且缺乏有效协同、税务队伍建设难以满足限售股减持征税要求、相关配套措施难以支撑税制建设等因素决定了目前限售股减持征税工作很难以高效率促进税制目标的有效实现。税法制度的完美构建目的在于最终实现税收征管程序合法性、结果正义性和社会秩序的和谐化。税法评价的核心在于厘清税收构成要素是否完整、核查税法交易定性与定量是否准确以及判定涉税证据是否充分。因此针对限售股减持征税所存在的问题进行制度完善时,我们必须将制度构建所求目标及税法评价的公平与合理贯穿始终,具体从实体要件、程序要件和税收征管三个维度对限售股减持征税制度进行完善。限售股减持征税实体要件主要从纳税主体、征税对象、税目以及税率四个要素进行完善。第一,着重解决代持限售股减持征税的纳税主体的界定,法律的实质课税原则是解决该问题的有效途径;第二,要求根据经济发展适时拓展征税对象范围;第三,有针对性地提出制定相关基本法并且实行证券账户备案制来应对异地减持现象背后纠缠的法律问题,以企业限售股税制重安排来解决企业限售股减持偷漏税问题,以交易定性理论来确定征税客体的标准问题。第四,税率设计既要尊重量能课税原则,也要发挥税收对于证券市场的稳定作用。在程序要件上,着重关注对限售股的认定程序、纳税申报制度以及税收核定制度的有效构建。而在限售股减持税收征管汇总存在的问题,既有个性又有共性。针对这些问题,应该以提高税收征管效率,保障税收征管工作顺利进行为核心。关注限售股减持涉税信息的获取,为征税工作提供基础保障;加强税务队伍建设,进一步优化人力资源配置;推动配套措施的跟进与完善,以多方合力促征管目标实现。
[Abstract]:Since January 1, 2010, personal income tax has been levied on the income from the reduction of individual restricted shares, the tax system on the reduction of restricted shares has gradually become the focus of attention of the theoretical and practical circles. A series of tax normative documents issued by the Ministry of Finance, the State Administration of Taxation and the Securities Supervisory Authority have provided the basic system guarantee for the implementation of the tax reduction of the restricted shares, but have also been widely criticized for the non-standardization and non-systematization of the construction of the system. First of all, at the level of substantive elements, it is mainly reflected in: the blank rules of confirmation of the qualification of tax payers transferred on behalf of restricted shares, which lead to disputes between tax payers and the application of laws; the scope of tax collection is narrow. It is difficult to cover the existing type of restricted stock, which violates the principle of tax fairness; the unclear definition of tax items breeds loopholes in collection and management; and the design of a one-size-fits-all tax rate system is contrary to the principle of quantifiable taxation. Secondly, at the level of procedural requirements: the default procedure for the determination of restricted stock and its "holding on behalf" makes the tax collection authorities have no unified standard to follow; the tax return method is single, and the system of extending the tax period is absent. Tax payment place leads to the reduction of foreign holdings; non-standardization of approved collection leads to loopholes in collection and management. Finally, at the level of tax collection and management, the tax information channels are not smooth and lack of effective coordination, the construction of tax team is difficult to meet the tax requirements. The related measures are difficult to support the construction of the tax system, which determines that it is very difficult to efficiently promote the effective realization of the tax system goal. The purpose of the perfect construction of tax law system is to realize the legitimacy of tax collection and administration procedure, and the harmony of justice and social order. The core of tax law evaluation is to clarify whether the tax constituent elements are complete, to check whether the qualitative and quantitative nature of tax transactions is accurate and to determine whether the tax evidence is sufficient. Therefore, in order to perfect the system, we must run through the objective of system construction and the fairness and reasonableness of tax law evaluation. Procedural requirements and tax collection and management of the three dimensions to limit the sale of shares to reduce the tax system to improve. The substantive requirements of tax reduction are mainly improved by four factors: the main body of tax, the object of taxation, the tax item and the tax rate. First, we should focus on the definition of tax payers who reduce their holdings on behalf of restricted share holders. The principle of substantial taxation in law is an effective way to solve this problem; second, it is required to expand the scope of taxation objects in time according to economic development; third, the principle of substantial taxation is an effective way to solve this problem; third, Pertinently put forward to formulate relevant basic law and implement the securities account record system to deal with the legal problems that exist behind the phenomenon of reduction of holdings in different places, and solve the problem of tax evasion by rearranging the tax system of the limited sale of shares in enterprises. The standard problem of the object of taxation is determined by the qualitative theory of transaction. Fourth, tax rate design should not only respect the principle of quantifiable taxation, but also give play to the role of tax on the stability of the securities market. In the procedural elements, it focuses on the identification procedure, tax declaration system and effective construction of tax approval system. However, the problems existing in the collection and management of tax collection and management in the reduction of restricted shares have both individuality and commonality. To solve these problems, we should focus on improving the efficiency of tax collection and management and ensuring the smooth progress of tax collection and management. Pay attention to the acquisition of tax information for the tax collection; strengthen the construction of the tax team and further optimize the allocation of human resources; promote the follow-up and improvement of supporting measures to achieve the goal of tax collection and management.
【学位授予单位】：中南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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