Research On Tax Risk Of Natural Person Shareholder’s Equity Transfer

Equity transfer is not only one of the important means for the company to restructure,but also an important way for natural person shareholders to make profits.With the rapid development of China’s capital market,the economic structure has been accelerated,the equity trading market is becoming more and more active,and more and more natural person shareholders begin to participate in equity transfer activities.With the increasingly rich equity trading environment,the transaction mode of equity transfer has become complex and the transaction amount has gradually increased.The calculation and collection of personal income tax payable by natural person shareholders have become an important concern in the transaction process.In recent years,the tax authorities have strengthened the tax collection and management of equity transfer activities of natural person shareholders.Local competent tax authorities have successively issued notices in conjunction with the market supervision and administration departments to standardize the tax collection and payment environment.However,many taxpayers still have a fluke mentality and do not pay attention to the individual tax risk of equity transfer,resulting in many trading activities being investigated and dealt with by the tax inspection department.In the environment of gradually strict collection and management by tax authorities,it is very necessary for natural person shareholders to fully understand the tax risk points of individual income tax involved in equity transfer activities and control the formation of tax risk as much as possible.The research of this paper is based on the perspective of individual income tax of equity transfer of non listed companies,including five chapters.Firstly,it introduces the scope definition,characteristics and tax process of equity transfer of natural person shareholders,then combs the tax policy and collection and management of equity transfer of natural person in China,and analyzes the existing tax risks from three perspectives: tax legislation,planning of natural person shareholders and tax collection and management,which are respectively the compliance risk caused by imperfect individual income tax policy of equity transfer The transaction risk caused by the unreasonable tax planning of natural person shareholders and the tax risk caused by the imperfect tax collection and management,select the case of the failure of the tax planning of the transfer of equity by natural person shareholders,analyze the transaction process and judgment results,analyze the tax risk involved in the case,and finally from the perspective of the risk prone to the transfer of equity by natural persons,from the improvement of individual income tax on the transfer of equity The tax related self-management and tax collection and management of natural person shareholders put forward tax and other suggestions to reduce the risk of equity transfer of natural persons,in order to guide and help the tax behavior of equity transfer of natural person shareholders.