Research On The Legal Issues Of Personal Income Tax Collection And Management Of Equity Transfer

With the rapid development of market economy and capital market,the transfer of natural person's equity is becoming more and more common,and the collection and management of individual income tax is becoming the topic of discussion.Due to the relatively large transfer amount and high capital appreciation rate,the tax amount is relatively large,and the proportion of individual income tax in the country is increasing.In the process of the collection and management,there are many problems,such as the difference of determination of the time of tax obligation declaration between tax collectors and tax payers,dilemma in withholding and remitting tax,the amount of taxable income is difficult to determine.These problems lead to the serious loss of tax revenue in our country.Based on the present situation,this paper adopts the methods such as literature research,case analysis and comparative research,analyzes the causes of the problems,and compares the foreign excellent experience,combined with the reality of our country,in order to put forward solutions to the legal problems of personal income tax collection and management of equity transfer in China.In addition to the introduction and conclusion,this paper is composed of four parts.The first part summarizes the main problems in the collection and management of income tax on the personal equity transfer in China,including the difference of determination of the time of tax declaration between tax collectors and tax payers,dilemma in withholding and remitting tax,the amount of taxable income is difficult to determine,the individual tax in share grant is controversial and non-resident individuals use tax planning to do tax avoidance.These problems affect the taxpayer's tax compliance,and make the tax collection more difficult,which has a negative impact on the tax collection of our country.The second part discusses the causes of these problems.The particularity of the personal equity transfer income tax,the imperfection of the legal system and the difficulty of obtaining relevant tax information at home and abroad have caused the problems of the above-mentioned collection and management.Among them,the imperfection of the system of the transfer of equity is the most important reason,and the loopholes or flaws in legislation affect the behavior of the two parties,leading to various problems in the collection and management.The third part mainly introduces the individual income tax of foreign equity transfer collection and management system,focusing on the United States,Britain,Japan's excellent collection and management experience,drawing lessons from whose "net income" regulation,implementation of advanced tax information acquisition system and anti-tax avoidance legislation to provide some legislative ideas for solving the related problems.The fourth part is mainly aimed at the problems described above,combined with foreign systems and related domestic and overseas theories,based on the national conditions,put forward institutional suggestions to the problems in the collection and management.The first is to fill the loopholes in the existing individual equity transfer collection and management system,the second is to formulate the relevant special anti-tax avoidance rules,the third is to raise the legislative level to the overall collection and management legal system,and the fourth is to improve the system of obtaining tax information.