新三板限售股转让个税问题解析

论文总字数：17314字

摘 要

在最近几年里，我国以经济建设为中心的方针初有成效，国家也将中小企业的经济发展作为重点的工作。目前，中小企业和资本市场逐渐关注起股份转让系统。税收政策在员工与个人股东以及挂牌企业之中也存在不同，这些问题所引起的税务管理的问题也逐渐凸显起来。

本文通过对新三板发展历程、限售股范围、相关个税政策进行分析整理，以及对税企双方在政策执行口径方面存在分歧的案例进行解析，对现有政策存在的争议及困难进行阐述，以期让企业更加理解和适用相关政策，从而避免产生税收风险。

同时，为促进公平竞争以及多层次资本市场健康发展，本文基于政策部门提出以下几点建议：第一，明确企业定位；第二，完善特定政策；第三，规范财税核算；第四，强化部门协同；第五落实源泉扣缴；同时从税务机关的角度提出依法税收、提升税务管理人员的业务水平、优化服务流程及改进服务手段等建议。

关键词：新三板；限售股；个税

Analysis on the Transfer of Individual Income Tax in the New Third Board Limited Shares

Abstract

In recent years, the national SME share transfer system has gradually attracted the attention of the capital market and the favor of SMEs, and the number of SMEs listed has increased year by year. The tax policies involved in listed companies, individual shareholders and employees are different, and the issue of tax administration is becoming increasingly prominent.

This paper analyzes the development history of the New Third Board, the scope of the restricted shares, the relevant tax policies, and analyzes the cases in which the tax and enterprises have differences in policy enforcement. Which expounds the disputes and difficulties existing in the existing policies in order to make enterprises more understand and apply the relevant policies, so as to avoid tax risks.

At the same time, in order to promote fair competition and the healthy development of multi-level capital markets, this paper proposes the following suggestions based on the policy department: first, to clarify the positioning of enterprises; second, to improve specific policies; third, to regulate fiscal accounting; fourth, to strengthen the department Collaboration; the fifth implementation of the source of deduction; at the same time from the perspective of the tax authorities to propose legal taxation, improve the tax management staff"s business level, optimize service processes and improve service tools and other recommendations.

Keywords: New Third Board; Restricted stock; individual income tax

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景与意义 1

1.2 国内研究现状 1

1.3研究思路与方法 3

1.4流程图 3

第二章 “新三板”发展历程、现状及前景 4

第三章 限售股含义、范围及其税收政策 5

3.1 限售股涵义 5

3.2 新三板限售股范围 6

3.3 限售股政策 7

第四章 新三板限售股转让个人所得税政策 8

4.1 新三板限售股税收政策 8

4.2 个人所得税计算方式以及案例 10

4.2.1 计算方式 10

4.2.2 举例说明 11

第五章 存在的不足及实例分析 12

5.1 存在的不足 12

5.2 案例分析 12

5.2.1 限售股买入价确定实例 12

5.2.2 理解不一致导致的争议实例 13

5.2.3 企业整体变更缴纳个税实例 13

第六章 建议 14

6.1企业角度 14

6.2税务局角度 15

参考文献 16

致 谢 信 17

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