我国“新三板”股权转让增值税问题研究  

A Research on the VAT of Share Transfer in the NEEQ

作　　者：马广博[1] Ma Guangbo

机构地区：[1]安徽财经大学财政与公共管理学院

出　　处：《税务研究》2018年第6期91-95,共5页

基　　金：国家社会科学规划研究项目"新医改背景下完善农村三级医疗卫生服务体系研究"(项目编号:11CJY053);安徽财经大学校级重点研究项目"财政补贴;养老金水平与社会养老保险制度可持续性研究"(项目编号:ACKY1716ZDB)的阶段性研究成果

摘　　要：当前,原则性规定难以适应复杂的市场交易实际情况以及全国性统一明确的股权转让增值税政策缺失是导致各地税务机关对"新三板"股权转让增值税问题处理不一的主要原因。为了减少这一现象的不良影响,并基于促进我国"新三板"市场快速发展、提升市场流动性等方面的考虑,建议出台全国性统一的税收政策,明确"新三板"股权转让行为不被认定为征收增值税的金融商品转让行为,待"新三板"股权交易达到一定流动性后,再视具体情况确定是否对其转让行为纳入增值税征税范围。Both the principle stipulation that cannot adapt to the actual conditions of complex market transactions and the lack of a unified and clear national VAT policy for the share transfer are the major causes why the taxation authorities deal with the VAT of share transfer in the NEEQ （National Equities Exchange and Quotation） differently. To reduce the adverse effect of this issue, to promote the rapid development of the NEEQ and to improve the market liquidity, this paper suggests that a national unified tax policy should be introduced to define the share transfer in the NEEQ outside the transfer behavior of financial products under VAT. The paper argues that the share transfer in the NEEQ will be included in the VAT unless the liquidity in the NEEQ is sufficient in the future.

关 键 词：新三板 股权转让 增值税 

分 类 号：F812.42[经济管理—财政学]