Research On The Tax Compliance Of Individual Income Tax In Non-listed Company's Equity Transfer

With the rapid development of the socialist market economy in China,the situation of the transfer of the shares of the non-listed company to the natural people has increased day by day.The issue of individual income tax is also concerned by the taxpayers and the tax authorities.From the perspective of tax compliance,this paper,based on the related data in Hongshan District,combines the theory of fairness,the expected utility theory and the prospect theory,and analyzes whether the individual taxpayer can declare the personal income tax on time and accurately,and pay the impact of the tax payment in time.It also puts forward a way to improve tax compliance with case studies.This article first expounds the related concepts of the equity transfer and tax compliance theory of the non-listed company,and analyzes the influence of these factors on the taxpayer's compliance degree from three aspects,such as the tax legal system,the motivation level of the taxpayers' behavior and the management system level of the levy.Especially in the analysis of the influence factors at some levels,the Hongshan Local Taxation Bureau has been quoted to analyze the data accumulated during the management of the non-listed company's equity transfer in these years.Finally,this article exemplifies a case of the high tax compliance of the personal income tax of the non-listed company,refining the reasons for the high tax compliance from this case,and combining with the conclusion of the previous shadow factor analysis,this paper puts forward some suggestions on how to improve the individual income tax compliance in non-listed company's equity transfer.