Research On The Undistributed Profit Delay Of Dividend Tax Payment

Continued expansion of the income distribution gap is an important social contradiction since the reform and opening up, has aroused widespread concern in the community, the Third Plenary Session of the eighteen resolution also clearly to narrow the gap between income and wealth distribution, and the specific point to establish a comprehensive and classification of personal income tax system. The existing system of personal income tax are include in their taxable income, expense deduction system is not perfect(including many problems shall be exempted from the forehead set defective), tariff structure is unreasonable taxation mode backward, weakening its revenue adjustment function of the play.Part I: introduction. This part mainly analyzes the background and significance of this research, and then summarizes the relevant literature on the science of personal income tax and enterprise income tax, and finally explains the ideas, innovations and shortcomings of this paper.The continuing expansion of the income distribution gap is an important social contradiction since the reform and opening up, has been widely studied in the community. The current personal income tax system, "dividends, dividends and other equity investment income, in addition to the State Council, the Department of finance, the tax authorities, in accordance with the decision of the investment party to make a profit distribution to confirm the realization of income." The tax law on investment income confirmation of this right belongs to the cash basis, rather than accrual basis. According to this provision, the individual investment in addition to other enterprises(including limited liability companies, Limited by Share Ltd) income, in the payment of corporate income tax will not pay personal income tax. Ownership of enterprise income taxes in personal undistributed profit whether taxation problem, which relates to the tax equity issues on whether this part income according to the personal income tax of the essential requirement of strengthening the income adjustment to different income between projects, and the resulting different between taxpayers; they might even be used to artificially delayed income as tax evasion loopholes; and also distorted decision-making behavior of enterprise profit allocation decisions, investment planning, equity transfer. According to the theory of "virtual system of legal person", the existence of enterprise legal person is based on the existence of shareholders and is not independent and objective existence. Therefore, the enterprise and the income is only one of the transition link to the interests of the investors. After tax profit of the enterprise is the realization of the enterprise’s shareholders’ equity investment income, which is the book value of the residual claim right of the enterprise. The policy conclusion is put forward in this paper: for tax return on equity in the equity transfer caused by frequent stock outside Limited by Share Ltd, limited liability company, should be based on the accrual principle, enterprise income tax(corporate income tax) and personal income tax integration principle, belonging to the collection of personal income tax, that is, the ideal the target system should be perfect imputation system based on comprehensive personal income tax on the basis of the personal income, corporate income tax profit reduction of corporate income tax before the individual income tax according to the "1- tax rate", into personal income, calculate all the personal income tax, after deducting the corporate income tax incurred get the personal income tax payable. In the actual tax management, it can be determined that no one year or more of the profit to be allocated shall be taxed in accordance with the provisions". Pan concern important issues, the Third Plenary Session of the eighteen resolution also clearly to reduce the income and wealth distribution gap, and specifically to establish a comprehensive and classification of the combination of personal income tax system. The existing system of personal income tax are include in their taxable income, expense deduction system is not perfect(including many problems shall be exempted from the forehead set defective), tariff structure is unreasonable taxation mode backward, weakening its revenue adjustment function of the play.The main content of the article has five chapters, as follows:The first part: introduction. This part mainly analyzes the background and significance of this research, and then summarizes the relevant literature on the science of personal income tax and enterprise income tax, and finally explains the ideas, innovations and shortcomings of this paper.The second part: the analysis of the status quot of the deferred tax payment of the enterprise after tax, from the theory, the current law and the actual tax situation.The third part: the analysis of the related benefits of the delayed payment mechanism of the profit after tax, such as the tax fairness and tax neutrality, the weakening of the individual income tax, the impact of the income distribution. On the enterprise level, the economic behavior of the enterprise has caused the loss of the tax.The fourth part: the comparison of foreign tax system. This part is mainly to the developed countries to improve the mature tax system as the research object. At the same time, the analysis of the fifth part of the proposed tax incentives for China to provide a reference.The fifth part: according to our country enterprise tax after tax not to distribute the profit to delay the tax payment mechanism existence question, in the target clear under the premise of, draw lessons from abroad the current practice, improve the actual collection of difficulty, put forward to improve the proposal.