A Study On The Issue Of Personal Income Tax Collection In The Transfer Of Natural Person Equity

Currently China step into a new normal state of economics, the government began to advocate "public entrepreneurship and innovation", in order to promote the healthy development of economy, with the improvement of the IPO registration system, and the rise of three board, four board market & the raised platform, the enthusiasm degree of individual investor is high, people participate in the capital market more and more, under the policy strategy, equity trading pattern gradually formed, and the transaction form is more and more diversity, the trend of the shareholding structure is more and more complex. Under different kinds of market, it depends on the natural understanding of equity transferring, stepping up personal equity transfer trading volume continued to expand. With the rapid development of the equity market and the increasing expansion of equity transferring, personal income tax collection and management problems become the focus, unified tax and tax fairness is pushed to the forefront again. In December 2014, the state administration of taxation issued the “equity transfer measures for the administration of individual income tax(try out)”(the state administration of taxation announcement no. 67, 2014)(hereinafter referred to as the announcement no. 67), in order to regulate the behavior of natural person shares transfer payment, strengthen the equity transfer of personal income tax collection management. Despite the related policy has been issued, but due to the natural person shares transfer has a deal of subjectivity, trading patterns and characteristic such as diversity of payment cause investors in private equity transfer process in the presence of large amounts of fake quotation, fictitious statements, malicious collusion, such as illegal behavior, makes equity transfer areas for illegal and criminal behaviors, even become corrupt breeding zone. In order to further explore the equity transfer problems that exist in the personal income tax collection and management system, improve the tax source monitoring system, and make it better give play to the role of tax regulation, based on the study of the above problems as the core, the problems and puts forward some reference Suggestions statement phenomenon, in order to further perfect our natural person shares transfer of personal income tax collection and administration work.