Based On Humanistic Perspective Of Individual Stock Transfer Tax Related Studies

With the continuous development of the social economy,various asset mergers and acquisitions and transfer activities continue to innovate,and many companies often use multiple ways to integrate resources according to their own development needs in order to achieve optimal resource allocation management goals.In this integration process,the transfer of individual shareholder equity is often the case.Especially in the past two or three years,with the IPO audit in the domestic stock market speeding up,the number of individual equity transfers has also increased year by year,and the form of transfer has also been continuously innovating.However,from the point of view of tax policy formulation and policy implementation,there is still a certain lag,and the lack of policies and the escalation of policy operations make the tax issues involved in the transfer process more prominent.This article introduces the concept of humanism into the tax collection mechanism,highlights the people-centered concept,changes the mode of rigid enforcement of tax authorities,and advocates flexible management centered on taxpayers.In accordance with the principle of basic taxation legislation,starting from the confirmation of equity transfer revenue recognition and tax collection management regulations,it will focus on the in-depth analysis of issues such as missing tax policies,unclear policies,and lack of operability in the process of individual equity transfer.Explore the balance between "reasonable" and "legitimate",find out the path to resolve the tax-related issues of individual equity transfer,reach agreement between the two parties involved in the collection,and build a harmonious taxation relationship.This article uses a combination of literature research and case analysis to develop research.First of all,it introduces and expounds the basic principles of humanism and taxation legislation to provide theoretical support for the latter.After that,it analyzes the personal income tax related income provisions and the taxation of individual stock rights transfer,and then introduces the A company’s individual equity transfer case.From the perspective of transfer income determination,cost deduction,and tax collection management,it reveals individuals’ non-currency There are many problems such as the existence of loopholes in the collection and management of the acquisition of equity in the assets,the lack of systematic regulations on the compensation or repurchase involved in the gambling agreement,the lack of strict design of the tax payment installment policy,and the absence of the withholding agent in the transfer process.,Then based on the existing problems,we put forward corresponding measures and suggestions:(1)Strengthen tax collection and management system for personal equity transfer,improve transfer information management process,establish an effective information exchange system,and block individual tax transfer channels(2)Establish a ledger at the collection and management stage,implement dynamic management of the equity transfer involving the gambling agreement,and take full implementation of the prior implementation.After the completion of the contract,perform liquidation and pay back more and more;(3)Explicit tax payment period,Implement balanced payments,eliminate artificial delays in paying taxes,and maliciously default(4)In order to maintain the consistency of the tax law’s regulations on withholding taxes on personal income tax,it is proposed to stipulate the clearing of the withholding obligations of the invested enterprises in the transfer of individual stock rights in accordance with the Individual Income Tax Law.