Research Of The Taxation Of Natural Person's Equity Transfer

Since China entered the new economic normal,the economic growth rate has slowed down significantly,and social changes have intensified.All economic entities in the market are facing the pressure of economic downturn.Under this background,the transaction scale and transaction amount of China's equity investment market both showed a downward trend in 2018 and 2019.Although from a macroeconomic point of view,the overall trend of China's economy has not changed,but the current economic form is still more severe.In addition,the implementation of the new tax law in 2019,which involves the revision of the relevant content of natural person's equity transfer,has also caused the natural person's equity transfer to attract public attention again.In this context,it is timely and necessary to conduct research on the transfer of natural person's equity.This article first sorts out the tax laws and regulations related to equity transfer,reviews the changes in China's tax regulations on natural person equity transfer,and details the reforms over the years;second,based on the 67 th announcement,combined with the actual tax collection and administration activities encountered by tax authorities The difficulties are divided into two levels of legislation and collection and management.For example,at the legislative level,there are difficulties in the verification of equity transfer income,the deductible range needs to be expanded,and the lack of special tax treatment.At the level of collection and management,there are problems Equity transfer behavior and weak price supervision,lack of professional talent team,lack of punishment mechanism for restraint of natural persons,ineffective implementation of withholding and payment system,etc.Based on the theoretical narrative,supplemented by actual cases for analysis.Finally,combined with the special attributes of natural person's equity transfer-concealment,sporadic and subjectivity of transfer pricing,the corresponding countermeasures are proposed for the different problems in the individual income tax legislation and collection management.This article studies the topic of natural person equity transfer.One is to make suggestions for the current collection and management system,and to explore a better collection and management model under the premise of ensuring that tax sources are not lost,so that both parties can complete the tax efficiently and at low cost.Contribution;Second,we hope to increase the market activity and market confidence of taxpayers as soon as possible and help the development of China's economy.