The Study Of Restricted Stock Transfer Tax System

Since January 1,2010 to individual restricted stock holdings,imposing individual income tax on proceeds from restricted stock holdings tax system gradually become the focus of theoretical and practical circles.National ministry of finance,taxation and securities watchdog issued a series of tax regulatory documents for the restricted stock holdings tax work provides a basic institutional guarantee,but also because of the system construction of the standardization and the systematic and widely reviled.At the entity elements level mainly embodied in: the generation of a restricted stock transfer tax subject qualification validation rules blank,causes both sides of the taxpayers and publicans generated controversy over the tax payment main body as well as the applicable law;Levy object scope narrow,difficult to cover the existing types of restricted stock,against the tax fair principle;Indistinct definition items breeding collection holes;A uniform tax system design against quantity can tax principles.Requirements of the process level displays in: restricted stock and "hold" behavior of the default program,made the unification of the tax authorities did not follow the standard;Tax return way a single,extended tax system established,the tax payment place caused different underweight;Informal trigger collection of verification collection of loopholes.In tax collection and administration level,tax-related information channel not unobstructed and lack of effective coordination,tax team construction meets the requirement of tax reduction of restricted stock,complementary measures is difficult to support construction of tax system factors determine the current tax reduction of restricted stock is working very hard to efficiently promote the effective realization of the goal system of taxation.Tax law system perfect building aims to achieve the legality of the tax collection and management procedures,the results of justice and social order of harmonious.The core of the evaluation of the tax law is to clarify the tax elements is complete,the verification of the tax law whether or not the accurate qualitative and quantitative,and determine whether the tax-related evidence fully.So on restricted stock holdings tax system construction,the problem existing in our system must be built for the target,and the evaluation of the tax law of the fair and reasonable throughout,concrete from the real requirements,program requirements and three dimensions of restricted stock tax collection and management and reduce its tax system refactoring.Restricted stock holdings tax entity elements mainly from property taxes,tax object,tax items and tax rates to build three elements.In terms of taxes,generation to solve either the restricted stock to reduce tax entity definition,essence taxation principle is an effective way to solve the problem.On the tax object,tax timely in accordance with the economic development to expand the object scope;Set are put forward on items related to the basic law and the securities account records in response to different legal problems of the entanglement underweight phenomenon behind,enterprises restricted stock tax system arrangement to solve the problem of reduction of enterprises restricted stock is tax evasion,tax transaction qualitative theory to determine the object of standard problem.In terms of tax system design,both must respect the quantity can tax principle,also want to play a role of tax revenue for the stability of the securities market.On the application requirements,focus on decision procedures of restricted stock,tax declaration system and build effective tax verification system.In restricted stock holdings of tax collection and administration problems of summary,there are both personality and commonality.To solve these problems,should be to improve the efficiency of tax collection and administration,tax collection and administration work smoothly as the core.Focus on restricted stock holdings tax-related information acquisition,provide infrastructure assurance for the work of taxation;To strengthen the construction of tax team,further optimizes the allocation of human resources;Push the follow up and improvement of the supporting measures to multilateral force promoting the collection and management goals.