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目前,随着我国市场经济的不断深入发展,企业和个人投资渠道呈多元化态势,股权投资目益成为募集资本、产权流动重组、资源优化配置以及个人投资的重要形式,但由于征收管理政策没有及时到位,造成股权转让环节税收流失现象严重,股权转让带来的税收征管问题成为税收管理的薄弱环节。一、企业股权转让中存在的问题现行股权转让在促进我国股权交易市场的形成、发展和壮大的进程中发挥着积极和重要的作用。但同时,也存在着诸如难以确定转让价格的真实性、股权转让营业税政策不完善、税务机关核定征收手段失效等问题。1.股权转让价格真实性难以确
At present, with the continuous deepening of the market economy in our country, the investment channels for enterprises and individuals are diversified. The benefits of equity investment have become an important form of capital raising, liquidation and reorganization of property rights, optimal allocation of resources and individual investment. However, due to the lack of collection and management policies Timely place, resulting in a serious loss of tax revenue share transfer part of the tax collection and management issues brought about by the equity transfer has become the weak link in tax administration. First, the problems in the enterprise equity transfer The current equity transfer plays an active and important role in the process of promoting the formation, development and expansion of China’s equity trading market. But at the same time, there are such problems as the difficulty of determining the authenticity of the transfer price, the imperfect business tax policy of share transfer and the invalidation of the means of tax collection approved by the tax authorities. 1. Equity transfer price authenticity is difficult to confirm