Research On The Legal Issues Of Individual Income Tax Levy In Corporate Restructuring

My country’s corporate restructuring transactions are already very active,and more and more natural persons will directly participate in corporate restructuring transactions.However,my country’s current legal system for personal income tax collection in corporate reorganization is not very complete.Natural person shareholders cannot enjoy the tax treatment of deferred tax payment in reorganization transactions,and natural person shareholders must pay a huge amount of personal income tax in full in the current period.For this reason,in recent years,corporate restructuring transactions have frequently occurred in which restructuring transactions have to be terminated because natural persons cannot pay taxes in full and in time.It can be seen that the legal issue of personal income tax collection in my country’s corporate reorganization needs to be resolved urgently.This article is mainly divided into four parts:The first part is the basic theory of personal income tax collection in corporate reorganization.Enterprise restructuring is a non-daily business transaction behavior of an enterprise in a market economy,and this transaction behavior will bring about changes in the property rights relationship.my country divides corporate restructuring into six types of transactions.Among them,the most important link in the collection of personal income tax is the transfer of equity and the investment of non-monetary assets.In an ideal state,the legal system for the collection of personal income tax should follow the tax law principles of tax neutrality,tax fairness,continuity of interests,and income realization.The second part is the current legal status and existing problems of personal income tax collection in the reorganization of Chinese enterprises.By combing through the regulatory documents involved in personal income tax collection in equity transfer and non-monetary asset investment,it can be found that the personal income tax collection and corporate income tax collection in my country’s corporate restructuring are not coordinated.The reason behind this is the income tax legal system in my country’s corporate restructuring The problem of inconsistency between.Moreover,in corporate restructuring transactions,unreasonable advances were made to the timing of personal income recognition,and the scope of deductions for reasonable expenses was unreasonably limited.In addition,the issue of unscientific collection and administration of personal income tax in corporate restructuring transactions Both are the reasons that hinder the smooth progress of corporate restructuring transactions.The third part is the legal system and evaluation of personal income tax collection in the reorganization of foreign enterprises.The United States,Germany,and Japan have their own typical characteristics in the design of their personal income tax collection legal systems in corporate reorganization,but they all provide that shareholders enjoy the same tax exemption treatment,and their taxation mechanism is reasonable and the level of collection and management is high.All these provide ideas for solving the legal problems in the collection of personal income tax in the reorganization of Chinese enterprises.The fourth part is to improve the legal suggestions on the collection of personal income tax in the reorganization of Chinese enterprises.First of all,it is necessary to clarify the tax treatment of partnerships,and to introduce regulations on the tax treatment of personal income tax in corporate reorganization in accordance with the tax treatment conditions of corporate shareholders;second,to change the concept of the taxation basis of personal income in corporate reorganization to make it compatible with the "Individual Income Tax" The concept of the "Law" remains the same,and the measurement standard of "reasonable expenses" shall be expanded to realize the taxation of "net income".Finally,it is recommended to rationally configure tax declarations to improve tax efficiency and require tax authorities to pay attention to fairness in the process of tax enforcement,cooperate with mechanisms that limit the scope of tax enforcement powers of tax authorities,and achieve optimization of tax collection and management by relying on the sharing of taxation information.