Research On Tax Law Issues In The Process Of Equity Transfer

In the market activities,the flow of property is mostly accompanied by taxation.As a kind of property right,the transfer of equity will also involve the issue of taxation.Tax,as a means for a country to obtain fiscal revenue without compensation,is guaranteed to be implemented by national coercive force behind it and regulated by corresponding legal system.Tax matters in equity transfer generally occur after the completion of the transfer and play an important role in the process of equity transfer.In the real equity transfer,especially the transfer of limited company equity,there are a lot of aspects related to tax worth studying.For the tax collection and management in equity transfer,China's current tax management system has its own unique provisions.However,in the application process,the inherent limitations of the legal system and the unique problems of the equity transfer tax system gradually emerge.Second,the tax calculation standard is not scientific,resulting in repeated collection;Third,the conflict and ambiguity of the corresponding tax system cause difficulties in the application of tax regulations.From the above problems,it can be seen that China has not paid enough attention to the collection and management of tax in equity transfer,and has not had a deep understanding of its importance in market development.In view of this,the author will take the equity transfer of a limited liability company as an example,and analyze some of the tax issues involved in the transfer process,and make some suggestions based on specific cases.In the specific writing,the first part of this paper gives a basic overview of the related tax issues involved in equity transfer and similar asset transfer;the second part puts forward some problems in the current legal system of equity transfer tax in China;This paper analyzes and compares the taxation legal system of extraterritorial equity transfer,and studies the operation modes of the United States,Britain,France,Japan and other Western countries on the legal system of equity transfer taxation and its reference to China.The fourth part is to improve China's equity.In this part,the author puts forward his own views mainly from tax legislation and specific tax laws and regulations,in order to provide some help for the improvement of the corresponding tax legal system of equity transfer,and solve this aspect for readers.The question provides a little thought.