Research On Taxation Legal Issues Of Equity Transfer

In today's high-speed development of economy of our country, the equity transfer, as an important means of effective allocation of market resources to be used more and more,especially in the process of the adjustment and upgrading of industrial structure plays a very important role. But with the development of economy, the form and method of equity transfer are more varied and complex. In 1994 the State Ministry of Finance issued "enterprise income tax provisional regulations on implementation details," the first time the equity transfer into the scope of tax law regulation, then the relevant equity transfer tax policy comes on stage in succession, but most of them in sector norms embodied in the document, there is no legal aspects of the specification. With the development of the market economy, the tax control of the equity transfer behavior has been unable to effectively carry out, and there have been many problems in the process of tax collection and management, and there are many problems in the process of tax collection and management. Therefore, this paper on equity transfer behavior core relates to issues of taxation are analyzed and discussed in this paper, in order to attract the readers thinking, for perfection of our equity transfer of the legal system of tax to a valuable role.The introduction part of this paper introduces the research background, research methods and writing ideas of the article.The first part, the problems in the transfer of ownership before tax, to study the object of study itself. Therefore, in the first part of the connotation of the equity, the nature of the equity transfer and the characteristics of the transfer of ownership of the characteristics of a clear,based on the characteristics of equity as a special economic activity of its tax can be analyzed.Through the understanding of the equity transfer itself, after the text of the equity transfer of the various tax arrangements for the reason to do the groundwork.In the second part, will present our share transfer relates to tax categories to sort out, and to the different items in the transfer of ownership of the application of the historical evolution,trying to from the complicated equity transfer tax standard finishing line clear and effective provisions, the tax status of transfer of China's equity is a summary of a comprehensive understanding. At the same time, in order to find out the problems existing in the equitytransfer tax system from the existing legal norms.The third part, through analyzing and combing the previous two parts, starting from the taxation elements of tax law that the confirmation of object of Taxation and the tax base in the equity transfer tax is currently controversial tax laws the biggest, and confirm the object of Taxation and tax base is tax law can be the most important part of the elements of the tax. At the same time, the author analyzes and discusses the problems of the three to confirm the typical significance of the tax base. In addition to elements of the tax for the tax law of general measures of norms, the special measures include tax incentives, equity transfer tax preferential measures the author selected the most widely discussed two, namely the transfer of ownership of land value increment tax, and business tax shall be exempted from, and preferential tax measures to bring tax avoidance.In the fourth part, according to chapter three mentions of tax related issues and make some institutional thinking, first of all, the urgent is to improve the legislative level tax on the transfer of shares, will clutter Department standard he was able to, followed by confirmation of the tax base of considering reconstruction of the interests of the system and impose a capital gains tax and clear tax base.