Research On Legal Issues Of Individual Income Tax On Natural Person Equity Transfer

The transfer of natural person equity is a civil legal act in which the company's natural person shareholders transfer their own equity to others.In the modern market economy,the self-dealing of equity assets by market entities has become an important transaction.From the perspective of tax law,the transfer of shares of natural persons is an important taxable behavior.Income tax on equity transfers of natural persons is an important part of taxation.Improving the collection and management of income tax on equity transfer of natural persons will not only adjust the income gap between high-income groups and ordinary groups,increase national fiscal revenue,but also an important part of optimizing China's tax structure.In recent years,the share of personal equity transfer transactions in the transaction market has increased,and the amount of equity transfer taxes has also increased year by year.However,due to the concealment of natural person's equity transfer and the diversity of transaction subjects,it is difficult for the tax authorities to grasp the time and amount of the transaction,which brings certain difficulties to tax collection and management.In addition,there are still imperfections in the legal system of individual income tax on equity transfer in China,which has caused a considerable portion of tax losses in this area.China has always attached great importance to the legislation of tax collection and management for the transfer of shares of natural persons.As early as 1993,the "Personal Income Tax Law" included "equity transfer" in the taxable scope of personal income tax.In 2018,it further determined the pre-procedure procedure for equity changes to be tax-payable.But in general,tax legislation in this area is lagging.The first is the legislative issue of the personal income tax system for equity transfer.For example,the issue of the dependent legislation of the equity transfer system,too many authoritative provisions in the National Tax Document No.67,the complexity of other regulatory documents,and the low level of legislation.Secondly,there are legal problems in the practice of tax administration.For example,the "income","reasonable taxes" and "justified reasons" in equity transfer have not been specified;the equity transfer income tax involved in the gambling agreement and Yinyang contract has not been effectively regulated.There are many reasons for the above problems.There are problems with the legislative system,such as too many authorized legislations,low legislative quality,etc.,and also the backwardness of the concept of law enforcement in collection and management,and they do not pay attention to tax collection and management in this field.First of all,focus on improving the design of the income system of natural person equity transfer in China's personal income tax law.By amending the relevant provisions of the "Individual Income Tax Law",the income from equity transfer is classified as a taxable item,which changes the current situation of relying on legislation and highlights the characteristics of the individual tax system for natural person equity transfer.Secondly,by clarifying the scope of "income" and "reasonable taxes and fees," the borders of the taxation authority of the tax authorities should be reasonably delineated.Clarify the basis for the determination of "justified reasons",so that it not only meets the national tax expectation to achieve the "receivables and full collection" goal,but also meets the taxpayer's fair evaluation of tax authorities.Third,improve the income tax collection and management system for the four types of special equity transfers.Unveil the yin and yang contracts based on the principle of substantial taxation,collect and manage income tax on equity transfers of anonymous shareholders from the perspective of taxation,improve the collection and management of income tax on equity transfers under the gambling agreement,and strengthen the collection and management of foreign natural person equity transfers.Finally,improve the ability to collect and manage individual income tax for the transfer of natural person equity in tax agencies.By strengthening and improving the informatization of collection and management,optimizing the withholding and payment system,constructing a scientific and reasonable tax management system for equity transfer,clarifying the list of rights and responsibilities of tax authorities,and improving the connection between administration and justicea ability.