Research Of Individual Income Tax On Equity Transfer Under The Valuation Adgustment Agreement

With the rapid development of capital market,the acceleration of the economic structure transformation in our country,the equity transfer in the high frequency of capital market,capital transaction form is becoming more and more diversified,equity transfer of the personal income tax is becoming a key of national fiscal revenue.Although the government has introduced some laws and regulations in recent years,the existing policies have many problems such as vague content and backward regulation,so it is urgent to study them.Equity transfer is an important part of capital operation in the framework of modern financial,valuation adjustment in the equity transfer agreement innovative applications for the innovative development of capital market is of great significance,this article combined with the particularity of the government valuation adjustment agreement on equity transfer of personal income tax,tax collection and management.For the study of the thesis,first of all,this paper analyses the related research at home and abroad are sunmmarized,and then from the equity transfer and valuation adjustment agreement basis theory,combined with the characteristics of the personal income tax collection,based on specific data collection and analysis of equity transfer of personal income tax collection and management of the status quo,summed up the equity transfer of personal income tax collection and administration in the legislation and the existing problems in collection.On the basis of the generality problem,the tax risks under the valuation adjustment agreement are analyzed from the three perspectives of the legal definition,the scope of tax collection and the amount of taxable income.For example,there is uncertainty in the confirmation time of commodity income after the implementation of valuation adjustment agreement and the confirmation of personal income.In this case,the exposure of tax risks increases.Aimed at the problems existing in the collection and management,this paper using the instance analysis and model analysis method of design scenario,finally discusses the typical experience at home and abroad,three conclusions:First,China's current personal income tax collection and management is a lack of high legal rules and guidance,must from the basic point of legislation system perfect.Second,the equity transfer of personal income tax collection and administration is the key to the taxable income amount of check and ratify,valuation adjustment agreement increased the amount of taxable income uncertainty,standardize the collection policy to eliminate the additional risk valuation adjustment agreement as its breakthrough.Third,the equity transfer in individual income tax contributions to national finance income is more and more big,the tax sources development potential is huge,to perfect the related tax with good to maintain the market order and promote stable growth of fiscal revenue is of great significance.Combined with the existing problems,grasp the future development trend,from two aspects of legislation and administration in perfect,will provide regulatory guidance for the healthy growth of the capital market,promote the healthy and long-term development of market economy.