Hexi District Real Research On The Income Tax Collection And Administration Of The Individualincome Tax Of Natural People

In May 1,2016,the construction industry,real estate,financial services and life four industry nearly 10 million taxpayers have been incorporated into the "replacing business tax with value-added tax(VAT)",which marks the lasted more than four years of "replacing business tax with value-added tax(VAT)" officially ending,completed twenty years one of the biggest tax reform.The "replacing business tax with value-added tax(VAT)" on the income tax department organization with great influence,and China's entry into the new economic norm and perfect the industrial and commercial registration system,in four,third board market and the public to raise equity platform rise,individual investors enthusiasm to participate in the capital market,the degree is more and more high,in this policy under the strategy,equity trading increasingly diverse forms of ownership structure,more and more complex trend,the collection and management of personal income tax to become the focus of attention.Based on this situation,as far as possible to accomplish the established mission to ensure that the "tax can after replacing business tax with value-added tax(VAT)",for the existing tax potential bigger equity transfer of enterprises in the actual collection of the situation analysis,find the possible loopholes,it also gives some reasonable suggestions on tax collection and management departments in the inspection,plugging income has important significance.In this paper,through literature analysis,case study and comparative analysis method and inductive analysis,the occurrence of the equity transfer behavior in Tianjin city of Hexi District enterprise as a case study,combined with the equity transfer of personal income tax management measures issued in December 2014 by the State Administration of Taxation "(Trial)"(2014 sixty-seventh announcement of the State Administration of Taxation(hereinafter)referred to as Bulletin No.67),according to the natural person has the characteristics of equity transfer transaction price,transaction mode and subjective payment diversity as a result of the existence of a large number of investors fake quotes,fictitious statements,malicious collusion and other illegal activities in the non-public equity transfer process,through the investigation of the Bureau in recent years,the overall situation of tax revenue the personal income tax especially natural person income from equity transfer items tax warehousing,stock transfer tax collection status,the items of income tax.Data of the total tax revenue contribution and its growth potential,comparative analysis of characteristics of China's current administration pattern of equity transfer in other parts of the tax department and the foreign tax department analysis,advantages and disadvantages are compared and analyzed,pointed out main problems in Hexi District to carry out equity transfer collection check in,aiming at the shortage of refined strengthening the management strategy,so as to perfect the supervising and controlling system.We hope that through this research,can improve the Hexi tax authorities for the transfer of equity,improve administration efficiency,to further improve the transfer of equity in our district administration work and the full range of suggestions for our country to strengthen the management of natural equity transfer has very strong demonstration significance and universality.