Research On The Individual Income Tax Collection And Management Strategy Of Equity Transfer In Wuhan City

In recent years,with the rapid development of Chinese market economy,and in particular the implementation of the registration system for registered capital of enterprises,the market access threshold has been substantially reduced,and investment behavior of natural persons has become more and more common,which has promoted more and more market players.Over the past five years,the number of market players has increased by more than 70%,The sharp increase in the number of market players has led to more and more frequent transfer of equity rights.The increase in trading volume and the resulting personal income tax have also become the focus of tax source monitoring.However,since the transfer of equity rights is not a common taxation business for individuals such as wages and salaries,the tax policy of natural persons on transactions is still relatively unfamiliar,coupled with the essential characteristics of individual driving profits,resulting in a large number of non-equity transfers.Actual and non-standard behavior,and tax authorities in the transfer of equity ownership,there is insufficient access to equity transfer information,tax policy is not allowed to grasp,illegal punishment is not enough and other shortcomings,making the high risk of equity transfer behavior,frequent problems.Based on this,this article is based on the personal income tax collection and management of equity transfer,combined with my own work situation,to explore and study the individual income tax collection and management strategy of Wuhan Municipality in order to provide certain help and effective guidance for Wuhan's equity transfer and collection.This article focuses on the individual income tax of equity transfer,and selects the information asymmetry theory,tax compliance theory,and new public management theory that are closely related to it as theoretical tools.Through the current status,practices,and cases of tax collection management,literature research methods and case analysis methods are used.The method used as a means to analyze the current situation of the personal income tax collection of Wuhan equity transfer.From the aspects of the tax collection and management of natural person equity transfer,taxation services and taxpayers,the problems in the individual income tax transfer of Wuhan city were obtained.Constraints,proposed countermeasures.This article believes that strengthening the collection and management of personal income tax in equity transfer in Wuhan should start from the following aspects.The first is to improve the quality and effectiveness of tax collection and management;the second is to strengthen tax services;third is to strengthen the positive guidance to taxpayers and gradually increase taxpayer compliance.It is hoped that the countermeasures and suggestions derived from the research in this paper will help to further improve the personal income tax management mechanism for equity transfer in Wuhan and continuously improve the quality and efficiency of collection and management.