Research On Tax Collection And Mangement Of Stock Transfer Of Non-listed Company

In recent years,China's capital market is developing rapidly,and asset restructuring activities happen frequently.As an important form of asset restructuring,equity trading is becoming more and more common in daily economy,which brings new vitality to economic development.At the same time,the transfer of shares often generates personal income tax,corporate income tax and stamp tax,which is increasingly becoming a new growth point of the national tax revenue.The form of equity transfer is varied and complex,but the tax legislation in our country is late,the system is not perfect,the management is lack of experience,the supervision means are backward,the tax department has high risk in the collection and management,and the efficiency of the collection and management needs to be further improved.From the perspective of tax collection and management,this paper tries to analyze the tax related issues of the non-listed company stock exchange,and seek an effective management scheme to solve the problem of tax collection and management of the share transfer of the non-listed company.The author takes the tax collection and management of the equity transfer of the non-listed company in Binjiang District,Hangzhou as the research object,analyses the tax situation of equity transfer and the typical cases in Binjiang District,and finds out the problems existing in the four aspects of the non-listed company's equity transfer tax in information acquisition,tax legal system,tax compliance,and management practice.In depth analysis,we find out the causes of the problem and propose some countermeasures and suggestions to optimize the tax collection and management of non-listed company's equity transfer.The results of this study not only improve the level of the tax collection and management of the Hangzhou Binjiang District non-listed company,and make the tax collection and management more standardized and operable,and also provide some reference value for the tax management of the national equity transfer.