本文選題：股權轉讓 + 個人所得稅��； 參考：《暨南大學》2015年碩士論文

【摘要】：近年來,市場經(jīng)濟的發(fā)展越發(fā)迅猛,資本市場日益繁榮,自然人股權交易的頻率越來越高,因此股權轉讓收入占個人收入的比重達到空前的高度。稅務部門如何對自然人取得的股權轉讓收入進行稅收征管,將直接影響個人收入分配以及社會公平目標的實現(xiàn)。隨著自然人轉讓企業(yè)股權的情況日漸增多,交易形式已不再局限于原始的買賣,諸如對外投資、贈與、抵債等新的交易形式層出不窮,這些股權交易是否應稅以及怎樣征稅已成為征納雙方重點關注的問題。為了規(guī)范股權轉讓所得個人所得稅的征收管理,國家稅務總局自2009年起陸續(xù)出臺有關自然人股東股權轉讓的稅收規(guī)范性文件,這些文件成為稅務機關進行稅收征管的重要依據(jù)及有力抓手,力促股權轉讓所得項目個人所得稅對稅收總量的貢獻逐年提升。但是,盡管關于自然人股東股權轉讓的稅收規(guī)范性文件幾經(jīng)完善,但仍未能涵蓋稅收實踐中涌現(xiàn)的所有問題,存在一定的滯后性:如核定股權轉讓收入的方式比較單一且可操作性較低;納稅義務發(fā)生時間設置不科學;沒有明確自然人受贈股權取得的所得是否應稅以及怎樣征稅。本文擬對上述問題進行分析研究,借鑒國外有關稅收法律制度,結合本職工作經(jīng)驗就如何完善股權轉讓個人所得稅征管制度提出一些建議,以期更好地解決股權轉讓稅收征管的實際問題。
[Abstract]:In recent years, the development of market economy is more and more rapid, the capital market is flourishing day by day, the frequency of natural person's stock right trading is more and more high, so the proportion of the income of equity transfer to personal income has reached an unprecedented height. How the tax authorities collect and manage the income from the equity transfer of natural persons will directly affect the distribution of personal income and the realization of the goal of social equity. With the increasing transfer of shares in enterprises by natural persons, the forms of transactions are no longer confined to the original transactions, such as foreign investment, gifts, debt repayment and other new forms of transactions emerge in endlessly. Whether these equity transactions should be taxable and how to tax has become a key issue for both parties. In order to standardize the collection and administration of individual income tax from equity transfer, the State Administration of Taxation has issued the tax normative documents on the transfer of shares of natural person shareholders since 2009. These documents have become an important basis for tax collection and management of the tax authorities and have a strong hand in promoting the contribution of individual income tax to the total amount of tax revenue from the transfer of stock rights year by year. However, although the tax normative documents on the transfer of shares of natural person shareholders have been improved several times, they still fail to cover all the problems that have arisen in the tax practice. There is some lag: for example, the mode of approved equity transfer income is relatively simple and low maneuverability; the time of tax obligation is not scientific; there is no clear whether the income obtained by natural person is taxable and how to tax. This paper intends to analyze and study the above problems, draw lessons from the relevant tax laws of foreign countries, and put forward some suggestions on how to improve the personal income tax collection and management system of equity transfer combined with their own work experience. With a view to better solve the transfer of equity tax collection and management of the actual problem.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：D922.22

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本文編號：1875988