个人转让上市公司限售股税收问题研析  

An Analysis on Tax Issues of Restricted Shares of Listed Companies Transferred by Individuals

作　　者：梁富山[1] LIANG Fushan

机构地区：[1]国家税务总局税务干部学院

出　　处：《国际税收》2023年第6期76-81,共6页International Taxation In China

基　　金：国家税务总局税务干部学院2023年度一般课题“跨境投资中的股票转让税收问题研究”(项目编号:2023YBKT003);国家税务总局2022年度税收科研课题“加强高收入、高净值人群税收管理研究”的阶段性研究成果。

摘　　要：个人转让限售股是财产转让所得的一种形式,属于个人所得税征税范围,但该领域税收调节收入分配力度不足,同时征纳双方对清算申报、纳税申报和税收管辖权认识不一,较易产生纠纷。本文以纳税人和税务部门关注的税收案例为切入点,从法理视角分析限售股清算申报、纳税申报以及税收管辖权等问题。通过研究,本文建议:在证券机构预扣预缴税款时,应以实际转让价格计算转让收入并据此确定限售股原值和合理税费,同时继续保留纳税人清算申报的权利;制度上将限售股解禁流通后孳生的送、转股纳入征税范围;将被投资企业所在地的税务机关确定为限售股转让个人所得税的主管税务机关。The transfer of restricted shares by individuals is a form of income from property transfer,which falls under the scope of individual income tax collection.However,the role of taxation in regulating the income distribution is not suficient,and tax authorities and taxpayers have different understandings of liquidation declaration,tax declaration and tax jurisdiction,which is more prone to disputes.The paper takes the tax cases concerned by taxpayers and tax authorities as the starting point,and analyzes the issues of liquidation declaration,tax declaration and tax jurisdiction of restricted shares from a legal perspective.Through the research,this paper suggests that when a securities institution withholds taxes,the transfer proceeds shall be calculated based on the actual transfer price and the original value of restricted shares and reasonable taxes shall be determined accordingly,while continuing to retain the taxpayer’s right to make liquidation declaration;the transfer and conversion of restricted shares shall be included into the taxable scope after the ban on restricted shares is lifted;the tax authority in the place where the invested enterprise is located shall be regarded as the competent tax authority responsible for the individual income taxation on the transfer of restricted shares.

关 键 词：上市公司限售股 个人所得税 税收管辖权 清算申报 纳税申报 

分 类 号：F810.42[经济管理—财政学]