我国股权转让所得税法存在的问题与改进  

Gain from Equity Transferring, Gain from Share-holding, Income Tax Law Reform

作　　者：刘燕[1] 

机构地区：[1]北京大学法学院,北京100871

出　　处：《中央财经大学学报》2005年第6期15-19,共5页Journal of Central University of Finance & Economics

摘　　要：企业股权转让所得的确认,特别是如何确认其中具有股息性质的持有收益部分,是当前我国税收实践中的一个极富争议问题。鉴于其识别与计量上的困难,各国税法上都没有单独确认股权转让中的持有收益。我国现行税法关于股权转让中持有收益的计量方式存在明显的缺陷,原因在于忽视了其适用的内在约束条件,也与我国日益普遍化、市场化的股权转让实践之间出现脱节。应修改现行法规,建立更加科学、合理的企业股权转让所得计税规则。There is great controversy in current China concerning the calculation of gain in equity transferring transaction, especially on how to recognize the gain derived from the holding, rather than the transferring of shares. None of developed countries recognize gain of pure holding due to the difficulty in its calculation. This paper has found obvious shortcoming in the way our tax law calculating the holding gain. The underlying reason is that our tax law pays no attention to the inherent restriction on gain calculation, none does it takes into account the characteristics of current practice of equity transaction. This paper ends with some suggestion on the revision of tax rule on the recognition of gain in equity transactions.

关 键 词：股权转让所得 持有收益 处置收益 所得税改革 

分 类 号：F810.424[经济管理—财政学]