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非上市公司股權轉讓的稅收征管問題研究-基于濱江區企業案例_碩士論文

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近年來,我國資本市場發展迅速,資產重組活動發生頻繁。股權交易作為資產重組的 重要形式之一,在日常經濟中也越來越普遍,為經濟發展注入了新的活力。股權轉讓的同 時還往往會產生個人所得稅、企業所得稅和印花稅,越來越成為國家稅收收入新的增長點。 然而我國在股權轉讓上稅收立法起步晚,制度不完善、管理缺乏經驗、監管手段落后,稅 務部門在征管上存在較高的風險,征管效能有待進一步提高。 本文試圖從稅收征管的角度出發,結合個人的理解認識,對非上市公司股權交易涉稅 問題進行剖析,尋求有效的征管方案,破解非上市公司股權轉讓的稅收征管難題。筆者以 杭州市濱江區非上市公司股權轉讓稅收征管為研究對象,對濱江區的股權轉讓稅收情況和 典型案例進行了深度剖析,發現非上市公司股權轉讓稅收在信息獲取、稅收法制、納稅遵 從、征管實務這四方面存在的問題,通過深入分析找出問題所在的原因并提出了優化非上 市公司股權轉讓稅收征管的對策和建議。 本文的研究結果不僅提高了杭州市濱江區非上市公司股權轉讓稅收的征管水平,使稅 收征管依據更規范、可操作,也為國家股權轉讓稅收管理工作提供了一定的參考價值。 關鍵詞,非上市公司;股權轉讓;所得稅;征管浙江理工大學碩士專業學位論文 II Abstract In recent years, China's capital market is developing rapidly, and asset restructuring activities happen frequently. As an important form of asset restructuring, equity trading is becoming more and more common in daily economy, which brings new vitality to economic development. At the same time, the transfer of shares often generates personal income tax, corporate income tax and stamp tax, which is increasingly becoming a new growth point of the national tax revenue. The form of equity transfer is varied and complex, but the tax legislation in our country is late, the system is not perfect, the management is lack of experience, the supervision means are backward, the tax department has high risk in the collection and management, and the efficiency of the collection and management needs to be further improved. From the perspective of tax collection and management, this paper tries to analyze the tax related issues of the non-listed company stock exchange, and seek an effective management scheme to solve the problem of tax collection and management of the share transfer of the non-listed company. The author takes the tax collection and management of the equity transfer of the non-listed company in Binjiang District, Hangzhou as the research object, analyses the tax situation of equity transfer and the typical cases in Binjiang District, and finds out the problems existing in the four aspects of the non-listed company's equity transfer tax in information acquisition, tax legal system, tax compliance, and management practice. In depth analysis, we find out the causes of the problem and propose some countermeasures and suggestions to optimize the tax collection and management of non-listed company's equity transfer. The results of this study not only improve the level of the tax collection and management of the Hangzhou Binjiang District non-listed company, and make the tax collection and management more standardized and operable, and also provide some reference value for the tax management of the national equity transfer. Key Words: Non-listed company; Equity transfer; Income tax; Collection and management浙江理工大學碩士專業學位論文 III 目 錄 摘要...............................................................................................................................................I Abstract.........................................................................................................................................II 目 錄............................................................................................................................................III 1 緒 論...........................................................................................................................................1 1.1 研究背景 .............................................................................................................................1 1.2 研究意義與目標 .................................................................................................................1 1.2.1 研究意義....................................................................................................................1 1.2.2 研究目標....................................................................................................................2 1.3 研究內容 .............................................................................................................................2 1.3.1 研究內容及基本思路................................................................................................2 1.3.2 研究框架....................................................................................................................3 1.4 研究方法 .............................................................................................................................3 1.5 技術路線 .............................................................................................................................4 1.6 可能的創新之處 .................................................................................................................5 2 文獻綜述.....................................................................................................................................6 2.1 境外非上市公司股權轉讓稅收立法的研究 .....................................................................6 2.1.1 各國(地區)對股權轉讓稅制立法研究................................................................6 2.1.2 國外非上市公司股權轉讓稅收制度的研究............................................................7 2.2 國內非上市公司股權轉讓稅收立法和征管制度的研究 .................................................8 2.2.1 非上市公司股權轉讓稅制的梳理和解析................................................................8 2.2.2 非上市公司股權轉讓稅制存在的征管難點及問題................................................9 2.2.3 非上市公司股權轉讓稅收征管制度的完善..........................................................10 2.3 綜述小結 ...........................................................................................................................10 3 非上市公司股權轉讓稅收征管的理論研究...........................................................................12 3.1 非上市公司股權轉讓的概念界定和特點 .......................................................................12 3.1.1 非上市公司股權轉讓與資產轉讓的區別與聯系..................................................12 3.1.2 非上市公司股權交易與上市公司股權交易的區別與聯系..................................12 3.1.3 非上市公司股權交易的特點和對稅收征管的影響..............................................13 3.2 非上市公司股權轉讓稅收征管機制 ...............................................................................14 3.2.1 非上市公司股權轉讓稅收征管流程......................................................................14 3.2.2 非上市公司股權轉讓的稅種分析..........................................................................15 4 杭州市濱江區非上市公司股權轉讓案例分析.......................................................................19 4.1 杭州市濱江區非上市公司股權轉讓稅收征管現狀 .......................................................19浙江理工大學碩士專業學位論文 IV 4.2 杭州市濱江區非上市公司股權轉讓實例分析 ...............................................................20 4.2.1 S 公司股權轉讓案例分析 .......................................................................................20 4.2.2 Y 公司股權轉讓案例分析.......................................................................................24 4.3 非上市公司股權轉讓稅收征管案例研究總結 ...............................................................26 4.3.1 案例研究結論..........................................................................................................26 4.3.2 稅收征管中存在的問題..........................................................................................27 5 非上市公司股權轉讓稅收征管啟示.......................................................................................31 5.1 非上市公司股權轉讓稅收征管問題的成因分析 ...........................................................31 5.1.1 股權轉讓信息獲取困難的成因分析......................................................................31 5.1.2 法律制度存在缺陷的成因分析..............................................................................32 5.1.3 納稅遵從度低的成因分析......................................................................................32 5.1.4 稅收征管實務存在問題的成因分析......................................................................33 5.2 加強非上市公司股權轉讓稅收征管的思考及優化建議 ...............................................35 5.2.1 加強部門信息共享..................................................................................................35 5.2.2 完善現行稅收法制..................................................................................................36 5.2.3 提高納稅遵從水平..................................................................................................37 5.2.4 完善征管實務操作..................................................................................................38 6 總結與展望...............................................................................................................................40 6.1 研究結論 ...........................................................................................................................40 6.2 本文的不足之處與研究展望 ...........................................................................................41
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