Study On The Personal Income Tax System Of Equity Transfer

Property transfer income tax is one of the tax items of income tax,and personal income tax on equity transfer is a specific form of property transfer income tax,and the imposition of personal income tax on equity transfer on taxpayers is an inevitable requirement to achieve tax equity.However,on the basis of sorting out the existing rules of personal income tax on equity transfer,it is found that there are still some problems in the personal income tax system on equity transfer,mainly including: on the one hand,there are deficiencies in the system of personal income tax on equity transfer,showing the shortcomings of insufficient implementation of the tax statutory principle,lack of systematization of the personal income tax system on equity transfer and fragmentation of tax normative documents,which are not conducive to guiding and restraining It is not conducive to guiding and regulating taxation practice;On the other hand,the regulatory content of the individual income tax system for equity transfer has problems such as unreasonable regulation of equity transfer at par,unclear definition of tax subjects of income from transfer of equity holding,unclear tax treatment of non-transactional transfer of private asset management and imperfect method of approving income from equity transfer without paid-up capital,which cannot meet the needs of current tax activities,does not match the economic development situation and is not conducive to It is not in line with the economic development and is not conducive to creating a fair and healthy environment for equity transfer transactions,and may even aggravate the conflicts between the taxing and taxing entities.Given the complexity of the types of equity transfer transactions,the large transaction amounts and the considerable amount of personal income tax involved,the improvement of the personal income tax system for equity transfer is an important link in preventing the loss of tax revenue and breaking through the obstacles to the operation of the personal income tax system.The improvement of the personal income tax system for equity transfer specifically includes the following aspects: on the premise that the principle of statutory taxation is the general requirement of the personal income tax system for equity transfer and the principle of substantive taxation is the special requirement of the personal income tax system for equity transfer,the system of the personal income tax system for equity transfer should be improved,the implementation of the principle of statutory taxation should be strengthened,the personal income tax system for equity transfer should be improved and the coordination of tax rules should be optimized.It is also necessary to clarify the subject of taxation of equity holdings based on the principle of substantive taxation,construct personal income tax rules for non-transactional transfer of private asset management,regulate the scale of regulation of equitable transfer of equity,and amend the method of determining income from equity transfer under the subscription system,so as to enrich the specific content of the personal income tax system for equity transfer and achieve the goal of equitable distribution of tax burden among all taxpayers.