试析持股方式调整的所得税政策与税收征管  

An Analysis of Income Tax Policy and Tax Collection and Management in Adjustment of Shareholding Methods

作　　者：王玺[1] 谢文杰 Wang Xi;Xie Wenjie

机构地区：[1]中央财经大学

出　　处：《财政科学》2024年第4期14-25,共12页Fiscal Science

摘　　要：税收公平原则要求,对于实质相同的经济活动,应当予以相同的税负。本文以具有类似经济实质的持股方式调整活动为研究对象,重点关注直接持股与间接持股转换以及代持股权还原的相关税务案例。基于对案例的分类研究,发现无论是跨类别的持股方式调整案例,抑或同类别调整的不同实例,在税收征管的适用标准和执行力度上均呈现出显著的分歧。本文通过分析我国当前的税收制度与征管现状,对相关差异性进行了思考与探讨,并基于不完全契约理论,从成本视角对相关问题进行分析,给出了理论层面的解决方案。同时,结合法律、现实以及理论层面的考量,提出若干政策建议。The principle of tax fairness mandates that economic activities of a similar essence should be subject to an equivalent tax burden.This study focuses on the adjustment of shareholding methods with similar economic substance,with a particular emphasis on the conversion between direct and indirect holdings,as well as the restoration of nominee shareholdings,examining relevant tax cases.This paper conducts a categorized study of cases and finds that there are significant divergences in the applicable standards and enforcement intensity of tax administration,whether it be adjustments of shareholding methods across categories or different instances within the same category.This paper conducts an analysis of the current tax system and tax administration status in China,deliberates on the existing discrepancies,and engages in a thorough discussion.Additionally,from the perspective of cost and based on the incomplete contract theory,it provides a theoretical solution to the related issues.Considering legal,practical,and theoretical aspects,the paper proposes several policy recommendations.

关 键 词：直接持股与间接持股转换 代持股权还原 不完全契约理论 所得税政策 税收征管 

分 类 号：F812.4[经济管理—财政学]