The Study On Legal System Of Income Tax Of Share Right Transfer

This dissertation is devoted to study enterprise income taxation concerning share right transfer under the background of globalization. The focus of the study is placed on the reform and optimization of our country's"Legal System of income tax of share right transfer."With the development of our market economy,"share right transfer"has become one of the most efficient method to dispose social resources, and at the same time it is an very important useful way to adjust the industrial structure and product structure of our country. With recognizing the impacts of economic globalization, a variety of critical challenges for the reform and optimization of"China's Legal system of income tax of share right transfer"could be identified and categorized into four respects: (1) How to unite the income tax systems of share right transfer of domestic-investment enterprises and overseas-funded enterprise. (2) How to re-recognize the nature of the share transfer income. (3) How to solve the problem of too low efficiency of the legal system of income tax on share right transfer, and how to solve conflict between different legal files. (4) How to solve the capital thinning problem in the share right transfer.This thesis falls into five parts. Starts with the basic theory of share right transfer and stock right transfer income tax, the full thesis have analyzed concept, legal nature and theoretical foundation of share right transfer and stock right transfer income tax, and analyzed the content that the legal system of income tax of share right transfer. This text has also been briefly introduced the relevant legal systems of the main developed country of the world, and then has made an evaluation and analysis, after this, the text point out conflict and defect of our country present system on the share right transfer. On the basis of these anglicizing, the last part of this article has proposed how to perfect the legal system of income tax of stock right transfer in our country.The fist part: The analysis on general issues concerning income tax of share right transfer. The article has analyzed the concept of share right transfer and legal nature at first, and has proved the rationality and legitimacy of stock right transfer through an analysis of theoretical foundation of share right transfer. Then defined and classified tax income relevant theories. At the end of this part the article introduced the content of the legal system of income tax on share right transfer, and proposed: The subject of this system should include transferor and accepter. The second part: The international comparisons and visiting of income tax system of share right transfer. First of all, introduce the typical country's system, secondly compared the common characteristic and difference of these legal systems of income tax of national share right transfer.The third part: The analysis on our country's legal system of share right transfer. Two questions have been probed in this part. Fist, the article discussed the defect of the investment interest rule, and pointed out how it formed. Second, this part introduced other defects of our country's legal system of share right transfer, these defect include: too many administrative statute, the effect of these law is low, lack of the rule of thin capitalization.The fourth part: how to complete the legal system of share right transfer of our country. There two possible solutions: one is how to perfect our legal system of share right transfer under current regulations of income confirm. The other is learning international experience and perfects the legal system of share right transfer fundamentally in our country.