本文選題：限售股減持 + 稅收公平�。� 參考：《中南財(cái)經(jīng)政法大學(xué)》2017年碩士論文

【摘要】：自2010年1月1日對(duì)個(gè)人限售股減持所得征收個(gè)人所得稅以來(lái),限售股減持征稅制度逐漸成為理論界與實(shí)務(wù)界關(guān)注的焦點(diǎn)。國(guó)家財(cái)政部、稅務(wù)總局和證券監(jiān)督機(jī)構(gòu)出臺(tái)的一系列稅收規(guī)范性文件為限售股減持征稅工作的開展提供了基礎(chǔ)制度保障,但亦因?yàn)橹贫葮?gòu)建之非規(guī)范化和非系統(tǒng)化而廣受詬病。首先,在實(shí)體要件層面主要體現(xiàn)為:代持限售股轉(zhuǎn)讓納稅主體資格確認(rèn)規(guī)則空白,導(dǎo)致征納雙方在納稅主體以及法律適用方面產(chǎn)生爭(zhēng)議;征稅對(duì)象范圍狹窄,難以涵蓋已存的限售股類型,違背稅收公平原則;稅目界定不清滋生征管漏洞;一刀切的稅率制度設(shè)計(jì)有違量能課稅原則。其次,在程序要件層面表現(xiàn)在:限售股及其“代持”行為的認(rèn)定程序缺省,使得征稅機(jī)關(guān)沒(méi)有可遵循的統(tǒng)一的標(biāo)準(zhǔn);納稅申報(bào)方式單一、納稅期限延長(zhǎng)制度闕如、納稅地點(diǎn)引致“異地減持”;核定征收之非規(guī)范化引發(fā)征管漏洞。最后,在稅收征管層面,涉稅信息渠道不通暢且缺乏有效協(xié)同、稅務(wù)隊(duì)伍建設(shè)難以滿足限售股減持征稅要求、相關(guān)配套措施難以支撐稅制建設(shè)等因素決定了目前限售股減持征稅工作很難以高效率促進(jìn)稅制目標(biāo)的有效實(shí)現(xiàn)。稅法制度的完美構(gòu)建目的在于最終實(shí)現(xiàn)稅收征管程序合法性、結(jié)果正義性和社會(huì)秩序的和諧化。稅法評(píng)價(jià)的核心在于厘清稅收構(gòu)成要素是否完整、核查稅法交易定性與定量是否準(zhǔn)確以及判定涉稅證據(jù)是否充分。因此針對(duì)限售股減持征稅所存在的問(wèn)題進(jìn)行制度完善時(shí),我們必須將制度構(gòu)建所求目標(biāo)及稅法評(píng)價(jià)的公平與合理貫穿始終,具體從實(shí)體要件、程序要件和稅收征管三個(gè)維度對(duì)限售股減持征稅制度進(jìn)行完善。限售股減持征稅實(shí)體要件主要從納稅主體、征稅對(duì)象、稅目以及稅率四個(gè)要素進(jìn)行完善。第一,著重解決代持限售股減持征稅的納稅主體的界定,法律的實(shí)質(zhì)課稅原則是解決該問(wèn)題的有效途徑;第二,要求根據(jù)經(jīng)濟(jì)發(fā)展適時(shí)拓展征稅對(duì)象范圍;第三,有針對(duì)性地提出制定相關(guān)基本法并且實(shí)行證券賬戶備案制來(lái)應(yīng)對(duì)異地減持現(xiàn)象背后糾纏的法律問(wèn)題,以企業(yè)限售股稅制重安排來(lái)解決企業(yè)限售股減持偷漏稅問(wèn)題,以交易定性理論來(lái)確定征稅客體的標(biāo)準(zhǔn)問(wèn)題。第四,稅率設(shè)計(jì)既要尊重量能課稅原則,也要發(fā)揮稅收對(duì)于證券市場(chǎng)的穩(wěn)定作用。在程序要件上,著重關(guān)注對(duì)限售股的認(rèn)定程序、納稅申報(bào)制度以及稅收核定制度的有效構(gòu)建。而在限售股減持稅收征管匯總存在的問(wèn)題,既有個(gè)性又有共性。針對(duì)這些問(wèn)題,應(yīng)該以提高稅收征管效率,保障稅收征管工作順利進(jìn)行為核心。關(guān)注限售股減持涉稅信息的獲取,為征稅工作提供基礎(chǔ)保障;加強(qiáng)稅務(wù)隊(duì)伍建設(shè),進(jìn)一步優(yōu)化人力資源配置;推動(dòng)配套措施的跟進(jìn)與完善,以多方合力促征管目標(biāo)實(shí)現(xiàn)。
[Abstract]:Since January 1, 2010, personal income tax has been levied on the income from the reduction of individual restricted shares, the tax system on the reduction of restricted shares has gradually become the focus of attention of the theoretical and practical circles. A series of tax normative documents issued by the Ministry of Finance, the State Administration of Taxation and the Securities Supervisory Authority have provided the basic system guarantee for the implementation of the tax reduction of the restricted shares, but have also been widely criticized for the non-standardization and non-systematization of the construction of the system. First of all, at the level of substantive elements, it is mainly reflected in: the blank rules of confirmation of the qualification of tax payers transferred on behalf of restricted shares, which lead to disputes between tax payers and the application of laws; the scope of tax collection is narrow. It is difficult to cover the existing type of restricted stock, which violates the principle of tax fairness; the unclear definition of tax items breeds loopholes in collection and management; and the design of a one-size-fits-all tax rate system is contrary to the principle of quantifiable taxation. Secondly, at the level of procedural requirements: the default procedure for the determination of restricted stock and its "holding on behalf" makes the tax collection authorities have no unified standard to follow; the tax return method is single, and the system of extending the tax period is absent. Tax payment place leads to the reduction of foreign holdings; non-standardization of approved collection leads to loopholes in collection and management. Finally, at the level of tax collection and management, the tax information channels are not smooth and lack of effective coordination, the construction of tax team is difficult to meet the tax requirements. The related measures are difficult to support the construction of the tax system, which determines that it is very difficult to efficiently promote the effective realization of the tax system goal. The purpose of the perfect construction of tax law system is to realize the legitimacy of tax collection and administration procedure, and the harmony of justice and social order. The core of tax law evaluation is to clarify whether the tax constituent elements are complete, to check whether the qualitative and quantitative nature of tax transactions is accurate and to determine whether the tax evidence is sufficient. Therefore, in order to perfect the system, we must run through the objective of system construction and the fairness and reasonableness of tax law evaluation. Procedural requirements and tax collection and management of the three dimensions to limit the sale of shares to reduce the tax system to improve. The substantive requirements of tax reduction are mainly improved by four factors: the main body of tax, the object of taxation, the tax item and the tax rate. First, we should focus on the definition of tax payers who reduce their holdings on behalf of restricted share holders. The principle of substantial taxation in law is an effective way to solve this problem; second, it is required to expand the scope of taxation objects in time according to economic development; third, the principle of substantial taxation is an effective way to solve this problem; third, Pertinently put forward to formulate relevant basic law and implement the securities account record system to deal with the legal problems that exist behind the phenomenon of reduction of holdings in different places, and solve the problem of tax evasion by rearranging the tax system of the limited sale of shares in enterprises. The standard problem of the object of taxation is determined by the qualitative theory of transaction. Fourth, tax rate design should not only respect the principle of quantifiable taxation, but also give play to the role of tax on the stability of the securities market. In the procedural elements, it focuses on the identification procedure, tax declaration system and effective construction of tax approval system. However, the problems existing in the collection and management of tax collection and management in the reduction of restricted shares have both individuality and commonality. To solve these problems, we should focus on improving the efficiency of tax collection and management and ensuring the smooth progress of tax collection and management. Pay attention to the acquisition of tax information for the tax collection; strengthen the construction of the tax team and further optimize the allocation of human resources; promote the follow-up and improvement of supporting measures to achieve the goal of tax collection and management.
【學(xué)位授予單位】：中南財(cái)經(jīng)政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.22

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