Research On The Risk Management Of Equity Transfer In Yangshi Fruit Industry

With the rapid development of China's market,the market economy is booming day by day.The implementation of the registered capital subscription system has played an important role in promoting the market activity and stimulating the investment enthusiasm of natural person shareholders.The behavior of capital investment has gradually become a common means of financing for natural persons,which promotes the increase of market subjects,and the number of market subjects increases by 70%.At the same time,the enthusiasm of natural people for investment behavior makes the equity transfer behavior more frequent,and the transaction volume also increases.Then there are tax issues related to equity transfer,which makes the tax authorities invest more energy in controlling the tax source of equity transfer.However,for individuals,equity transfer is a relatively infrequent tax business.Natural person shareholders are not familiar with the tax policies in equity transfer transactions.In addition,as individuals,they have the tendency to profit,which leads to many problems in equity transfer,such as untrue information provision and non-compliance with tax collection and management regulations.Due to the lack of control of tax sources,the lack of understanding of tax policies of equity transfer by taxpayers,and the absence of punishment measures for tax violations,the risk of tax collection and management of equity transfer by tax authorities has always remained at a high level.In view of the above background,the author takes the risk of tax collection and management of equity transfer as the topic,analyzes and studies the situation of tax collection and management of equity transfer of Yangshi fruit industry,hoping to provide some reference and guidance for tax collection and management of equity transfer.Focusing on the tax collection and management risk of equity transfer,the author takes the tax risk management theory,information asymmetry theory and tax compliance theory as theoretical tools,adopts the literature research method and game analysis method as technical means,analyzes the tax collection and management situation of equity transfer of Yangshi fruit industry through the analysis of collection and management process and case interpretation,and establishes A-S model and tax collection and management The risk model,from the aspects of tax collection and management,tax service and taxpayer of natural person's equity transfer,analyzes and judges the variables of tax collection and management risk of equity transfer,analyzes the causes of the problems and puts forward corresponding prevention and control suggestions.It is expected that the author's analysis and research can help tax authorities to identify the risk of tax collection and management of equity transfer and deal with it,so as to effectively improve the quality of tax collection and management.