Research On The Legal Issues Of Personal Income Tax On Equity Transfer

With the rapid development of the socialist market economy,the growing prosperity of stock market,the equity transaction occurred frequently,the equity transfer income rising at the same time,a series of problems also unfold,equity transfer personal income tax loss serious problem also arises at the historic moment.In order to standardize the equity transfer income individual income tax levy management system,the state administration of taxation has gradually introduced the relevant regulatory documents norms and the problems of the equity transfer of personal income tax collection and management adjustment,but today still exist whether in theory or in practice,large and small problems,for example:tax liability time uncertainty,the natural person should transfer income equity of listed companies should collect taxes,equity evaluation value of collecting personal income tax,equity transfer,applicable tax rate of individual income tax is it necessary to adjust,how to improve the initiative of independent taxpayer declare,etc.This paper will be based on the problems existing in the reality,the first analysis of the concept of accuracy,at the same time combing this year to about equity transfer the evolution and changes of the personal income tax system,analysis of equity,the deficiency of the tax system in our country.Then,learning about the equity transfer in the developed countries and districts on the personal income tax collection and management advantages,select suitable for China' s socialist market economy under the background of advanced system,and puts forward opinions for reference.Finally,the article puts forward the proposals in summary the all sorts of problems,including institutional design and method of operation of the stock transfer system of individual income tax related to perfect,in the maintenance of the tax fair principle better fiscal revenue.