限售股税收政策存在问题及对策  

Problems and Suggestions on Restricted Stock Tax Policy

作　　者：高金平 Jinping Gao

机构地区：[1]国家税务总局税务干部进修学院,江苏扬州225007

出　　处：《国际税收》2018年第9期43-46,共4页International Taxation In China

摘　　要：自"大小非"解禁开始,限售股解禁因涉税金额较高,一直是业内税务筹划的重点,也是税务机关税务管理的难点。目前,当事人根据现行政策利用限售股解禁前后高送转以避税,致使巨额税款流失问题已日益凸显,亟待关注与研究。本文从限售股解禁的相关规定、存在问题为切入点,深入分析导致税款流失的本质原因,并从摒弃限售股概念、重新定位送转股性质以及增值税、个人所得税政策设计等方面提出建议,供完善税收政策时参考。Since Ban Lifting of non-tradable share, restricted stock release due to the tax-related amount is higher, has always been the focus of the industry in the tax planning, tax authorities and tax management. At present, the parties, according to the current policy, use restricted stock before and after the ban on high send-rotator to tax avoidance, causing more obvious massive tax erosion problems, which need attention and research. This article takes the restricted stock release rules, problems as the breakthrough point, deeply analyses the cause of the tax loss and puts forward some suggestions from the aspects of abandoning the restricted stock concept, repositioning send convertible nature and value added tax, personal income tax policy for perfecting the tax policy as a reference.

关 键 词：限售股 高送转 增值税 个人所得税 

分 类 号：F812.42[经济管理—财政学]