【摘要】 个人股权转让所得税存在的逃税行为,促使征税机关加大征管、监督的力度以保障国家财政收入。然而这种流于表面的对抗式方法并没有对个人股权转让所得税征管问题的解决真正起到作用。通过对个人股权转让所得税征收制度、税率适用、计税依据等各个具体要素与国外相关制度的对比分析,可知该问题的症结并非源于征纳税双方主体,而是主体背后指导行为的具体制度安排的缺陷带来的税负不公。此外,基于个人股权转让所得税自身的隐蔽性、不确定性、不稳定性带给纳税主体一方逃税的便利性,需要对征纳双方主体设置能够促使其相互督促的具体制度以减少征管成本,促进纳税诚信。更多还原

【Abstract】 Tax evasion will occur during the process of the transfer of personal share. Therefore,the taxation authority should intensify the collection and supervision to ensure the state revenue. However,this superficial,confrontational approach does not really play a role in solving such the problems. A study is conducted in this paper to compare the relative policies of China and other countries in terms of collection system,applicable tax rate and tax base of income tax of personal share transfer. The result shows that the problem does not derive from the main bodies of the taxpayers and tax collectors. The problem is the inequity caused by the defects of specific institutional arrangements of guiding policies. In addition,it is easier for taxpayers to evade tax due to the invisibility,uncertainty and instability of income tax of personal share transfer. Hence,the government should set up a specific system in order to urge the taxpayers and tax collectors to supervise each other so as to reduce the cost of collection and management and promote tax honesty.更多还原