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在我国,个人股权已经成为个人财富的重要指标。依据中国个人所得税法规定,个人股权转让属于财产转让,增值部分应缴纳20%的个人所得税。为规避个人所得税,股权转让中经常出现价格偏低现象,这成为我国税收征管的难题。本文首先检讨了我国个人所得税法对个人股权估值的规定,并分析具体案例存在的问题,再对英国、澳大利亚和美国立法与实践进行比较研究,进而提出我国股权税收估值完善的思路,如明确中国税法评估中的价值概念,确立中国税法上的价值标准,税务局建立自己的数据库也将在价格判断中起着重要的作用,并考虑是否采用国际上资本利得税法的估值模式。
In our country, personal equity has become an important indicator of personal wealth. According to China’s personal income tax law, the transfer of personal equity belongs to the transfer of assets, the value-added part should pay 20% personal income tax. In order to avoid personal income tax, equity transfer often appears the phenomenon of low prices, which became China’s tax collection and management problems. This article first reviews the provisions of the individual income tax law on the valuation of individual shares in China and analyzes the problems existing in specific cases. Then it makes a comparative study of the legislation and practice in Britain, Australia and the United States, and then puts forward the idea of improving our country’s tax valuation of equity. To clarify the concept of value in the assessment of China’s tax law and to establish the value standards in China’s tax law, the establishment of its own database by the Inland Revenue Department will also play an important role in price judgment and whether to adopt the valuation model of international capital gains tax law.