Study On The Issue Of Personal Income Tax Collection And Management Of Equity Transfer

At present,the development of capital market in China is becoming more and more prosperous,and the scale of equity transaction is becoming more and more large,and the proportion of share transfer in personal income tax increases gradually.How the tax department manages the individual equity transaction behavior will affect the goal of tax fairness and income redistribution in China.Tax authorities have difficulty in confirming the occurrence of equity transfer and the difficulty in confirming the transfer income of equity.Due to the asymmetric information of the taxpayers and publicans,taxpayers,tax compliance is not high,the equity transferor's largely on false transfer income,inflated value of the equity,or even hide equity transfer behavior.This requires the tax authorities to carry out timely management of these practices to ensure the timely entry of the tax source.This paper first puts forward problem,and then by our country personal income tax collection and management status quo analysis of transfer problems,at last,through analysis for reference domestic and foreign outstanding collection and management system and innovative way of collection and management to put forward the proposal,It is hoped that the renewal of the individual tax collection and management policy of China's equity transfer will be more effective.