Research On Tax Issues Of Equity Transfer

With the rapid development of China's capital market and the accelerated transformation of the economic structure,equity transactions have become more and more active in the capital market.At the same time,in the face of more and more frequent transaction frequency,the transaction volume is getting bigger and bigger,the transaction method is more and more complicated,the trading purpose is more and more vague,the equity trading market environment,the relevant tax policy content is vague,and the policy regulations are lagging behind.It has affected the effective implementation of the collection and management,which has greatly increased the difficulty of tax collection and management.Equity transfer involves taxes such as value-added tax,income tax and stamp duty.With the full implementation of “reform of the camp”,personal income tax has become the focus of China's fiscal and taxation system reform,and it is also a difficult point in the reform of the fiscal and taxation system.At the same time,the income growth potential of equity transfer is huge,and the equity transfer income is one of the important sources of China's tax revenue.The imperfect tax collection and management policies and the problems at the collection and management level have become difficult problems to be solved.Firstly,this paper starts with the equity transfer,defines the related concepts,characteristics and classification of equity transfer.Secondly,from the perspective of taxable behavior,taxable objects and taxable amount,it analyzes the tax-related behavior of equity transfer.On this basis,build The logical framework for the tax-related research on equity transfer;thirdly,from the perspective of the current policies and issues of equity transfer and the current status and problems of the current collection and management,the taxation of equity transfer is divided into tax categories and points,and the typical regions and Case analysis,explore the problems of the current equity transaction tax policy.The first is to analyze the decline in the number of equity transactions in Beijing in recent years and the changes in the number of shares held by some shareholders,pointing out the hidden and potential illegality in the current stage of equity transactions in Beijing,and believe that this phenomenon indicates that the current part Imperfect policies such as tax incentives are the main reason for the decline in Beijing's tax revenue.The second is the analysis of the equity acquisition case of Wuxi Aimei Film and Television Culture Co.,Ltd.and Tangde Film and Television Co.,Ltd.,pointing out the tax avoidance “conspiracy” behind the equity transfer,and believes that it is the use of equity transfer to capitalize wages,making the tax department The collection and management work has become extremely difficult.Through these two cases,the paper analyzes the taxation problems faced by China's equity transfer from the policy level and the management level.Fourth,in view of the main problems faced in the taxation of equity transfer,we draw on the taxation policy,tax collection,information exchange and system management to improve the taxation policy and collection of equity transfer.Suggestions and initiatives.It is believed that the first is to improve the relevant laws and policies on the taxation of equity transfer.The second is to do a good job in relevant tax source control and taxation management.Third,it is necessary to speed up the construction of information technology,continuously strengthen the information management of equity transfer,and do a good job of sharing information and data between different departments.At the same time,it is necessary to improve taxpayer tax compliance and raise tax awareness.