摘要
本文针对个人股东股权转让所得个人所得税征管中存在的一些问题,如计税依据难以核实、代扣代缴制度存在执行困难、纳税申报配套政策不完善等,提出了完善我国个人股权转让所得税征管的建议。
This paper analyzes issues in individual income tax collection and management in the equity transfer related to individual shareholders,such as difficulty in verifying tax basis and implementing the with- holding system, and imperfection of supporting policies in tax declaration, and puts forward some suggestions to improve tax collection and management on the income derived from individual equity transfer in China.
出处
《涉外税务》
北大核心
2012年第11期67-69,共3页
International Taxation In China
关键词
个人股权转让
个人所得税
征管
Personal equity transfer Individual income tax Collection and management
