On The Perfection Of Individual Income Tax Collection And Administration System Of Equity Transfer

In recent years, with the rapid development of market economy and the prosperity of capital market, equity transfer happens frequently. As a result, the income of equity transfer is becoming an important part of individual income. How to levy on these incomes will affect individual income distribution as well as the realization of the goal of social equity.With more and more equity transfer happens, new transfer forms emerge frequently. Whether and how to levy is becoming an issue concerns both taxation and taxpayers. As a result, SAT legislate several related tax laws, which strengthen the tax collection and administration and boost the revenue year after year. Though the related tax laws have been modified, they are still imperfect. For example, the way to evaluate the income of equity transfer is a little bit simple and inaccessible. The tax day is fixed imprecise. Whether the equity donated by others is taxable or not and how to levy on it is not mentioned. This article is mainly to study the questions mentioned above, referring to the foreign tax laws, put forward advice on how to modify the related tax laws according to my working experience, in order to solve the practical problems of equity transfer.