【摘要】：個(gè)人轉(zhuǎn)讓非上市公司股權(quán)不存在交易價(jià)格或者交易價(jià)格不合理情況時(shí)應(yīng)由稅務(wù)人員核定組成計(jì)稅價(jià)格計(jì)征個(gè)人所得稅，在具體的操作中主要是以每股凈資產(chǎn)或轉(zhuǎn)讓股權(quán)對(duì)應(yīng)份額的凈資產(chǎn)值來核算股權(quán)轉(zhuǎn)讓收入，這勢(shì)必會(huì)低估股權(quán)轉(zhuǎn)讓收入，造成非上市公司股權(quán)轉(zhuǎn)讓個(gè)人所得稅的少征漏征。為防止個(gè)人轉(zhuǎn)讓非上市公司股權(quán)的個(gè)人所得稅款流失，促進(jìn)稅收征管效率，提升稅收公平，本文提出一種簡(jiǎn)單易操作的適用于核定征收時(shí)的股權(quán)轉(zhuǎn)讓定價(jià)方法，用以核定股權(quán)轉(zhuǎn)讓收入，確定計(jì)稅依據(jù)。 該定價(jià)法以行業(yè)為研究對(duì)象，以同行業(yè)內(nèi)不同企業(yè)的資產(chǎn)有相同的盈利能力為假設(shè)前提，從上市公司的流通股入手，測(cè)算各行業(yè)上市公司流通股的每股凈資產(chǎn)溢價(jià)率，求得上市公司行業(yè)平均凈資產(chǎn)溢價(jià)率，，然后通過嵌入非流通性折扣因素，推導(dǎo)出上市公司非流通股行業(yè)凈資產(chǎn)溢價(jià)率，同時(shí)將其作為非上市公司行業(yè)凈資產(chǎn)溢價(jià)率，并以此為基礎(chǔ)確定非上市公司股權(quán)轉(zhuǎn)讓計(jì)稅價(jià)格。最后根據(jù)所轉(zhuǎn)讓的份額是否構(gòu)成控制權(quán)的轉(zhuǎn)移，決定是否將控制權(quán)溢價(jià)包含在組成計(jì)稅價(jià)格之內(nèi)。通過案例檢驗(yàn)，分析出估算值與實(shí)際值產(chǎn)生差異的原因后，提出個(gè)人轉(zhuǎn)讓非上市公司股權(quán)核定征收方法下，個(gè)人所得稅計(jì)稅依據(jù)核定方法及計(jì)算公式。
[Abstract]:In the event that there is no transaction price or unreasonable transaction price for the transfer of the shares of an unlisted company by an individual, the taxable price shall be determined and taxed by the tax officer to collect the individual income tax, In the specific operation, the net asset value of net assets per share or corresponding share of equity transfer is used to calculate the income from equity transfer, which will certainly underestimate the income from equity transfer, resulting in the undercollection and omission of individual income tax on equity transfer in non-listed companies. In order to prevent the loss of personal income tax, to promote the efficiency of tax collection and management and to promote tax fairness, this paper proposes a simple and easy to operate method for the transfer pricing of shares when it is approved and collected. Used to approve the income from equity transfer and determine the tax basis. This pricing method takes the industry as the research object, taking the same profitability of different enterprises in the same industry as the premise, starting with the circulating shares of the listed companies, calculates the net asset premium per share of the listed companies in various industries. The average net asset premium rate of listed companies is obtained, and then the net asset premium rate of non-tradable shares industry is deduced by embedding non-circulation discount factors, which is regarded as the net asset premium rate in non-listed companies industry. And on this basis to determine the non-listed company equity transfer tax price. Finally, according to whether the transferred share constitutes the transfer of control, it is decided whether to include the control premium in the constituent tax price. After analyzing the reasons of the difference between the estimated value and the actual value, this paper puts forward the method of personal income tax calculation based on the approved method and the calculation formula.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F812.42;F832.51

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 郭杰;;完善非上市公司個(gè)人股權(quán)轉(zhuǎn)讓稅制的思考[J];財(cái)會(huì)月刊;2013年10期

本文編號(hào)：2240844