Study On Individual Income Tax Of Equity Transfer In China

Since the establishment of the socialist market economy in our country,in order to respond to the call of the state undefineds public entrepreneurship and the innovation of the public,the enthusiasm of the people undefineds starting-up has continued to rise,and the small and medium-sized enterprises have grown rapidly in the good start-up environment of the government undefineds participation,and promoted the development of the capital market.It also brings a lot of opportunities and challenges to the enterprise.In this kind of economic environment,various kinds of asset acquisition and transfer activities are increasing,and the transfer of personal equity often occurs in the process.At the same time,since the issuance of IPO in China undefineds securities market in 2016,the audit speed has been accelerated,and the transfer of personal equity has been increasing,and its way is changing constantly.But the formulation and implementation of tax policy has many imperfections in its system because of its lagging character.There are various defects and problems in the actual operation and implementation,so that the tax collection difficulty in the transfer process of the individual equity is increased,and the tax loss is serious.This paper,through the study of the problems existing in the system and management of individual income tax equity transfer,is based on the characteristics and direction of the development of the current socialist market economy,and makes a more perfect exploration of the existing legal system,and expects to be able to make up for the legal loophole,And provides an effective proposal for improving the efficiency of the collection and management.This paper analyzes and summarizes the relevant research of the domestic and foreign scholars in this field,and through the analysis of the two typical cases of Hongliang and Qingdao Jinwang,analyzes the existing problems in the personal income tax law and the actual collection and management of the equity transfer.And put forward some solutions and suggestions to solve these problems.This paper is composed of five parts,and the problems existing in the individual income tax of the equity transfer and the suggestions for improvement are put forward.First of all,in the first part,this paper explains the background and significance of the research on the problems of the personal income tax of the equity transfer.Secondly,this paper gives a general description of the concept,characteristics and way of transfer of the equity transfer in the second part.This paper explains the special characteristics of the income tax on the transfer of the equity,such as the concealment,the contingency and the false of the price,so that the tax collection link has various loopholes,which causes the tax loss to be serious.Thirdly,in the third part,this paper sorts out a series of normative documents issued by the Ministry of Finance and the State Administration of Taxation to increase the amount and efficiency of the tax collection,which make up for some defects and have achieved corresponding results,but through the research and discovery,In the process of the actual collection and management,it is still difficult to calculate the authenticity of the income of the equity transfer,and the regulations on the time for the transfer of the equity transfer are not clear.The information between the taxpayer and the tax authorities is not symmetrical.The tax authorities are difficult to implement the real-time monitoring of the tax-related information,resulting in the low efficiency of the collection and management.In order to solve these problems,in the fourth part,this paper analyzes two typical cases of Hongliangundefineds transfer case and the case of Qingdao Jinwangundefineds equity transfer case,and probes into the operation of equity transfer and the procedure of management and management in the reality,and further analyzes the actual problems existing in the legislation and management.Finally,in the fifth part,this paper puts forward the feasible improvement and improvement suggestions from the aspects of the management and the legislation for the problems existing in the personal income tax of the equity transfer,on the one hand,from the point of perfecting the tax law,In view of the non-clear issue of accounting for equity transfer income,it is suggested that a clear and clear system of income accounting for personal equity transfer should be established in the laws and regulations.At the same time,it is suggested that the meaning of the clear and valid reason in the personal income tax law policy and the determination of the validity of the equity transfer agreement are more accurate and comprehensive,and the problem of the special policy of the individual equity transfer is further improved.On the other hand,from the angle of management and management,it is important to pay attention to the application of large-scale data technology,to advance the information-based route of tax,to establish a complete control of the tax-related information by the database,and to establish a perfect equity transfer early-warning system and a multi-linked equity transfer management system.To improve the tax collection and management ability and efficiency,we should pay more attention to the improvement of the tax publicity and the improvement of the service ability of the tax personnel,so as to promote the increase of the taxpayer undefineds tax consciousness.