| 上市公司限售股转让税收政策研究 |
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| 引用本文： | 毛洪安,李彦群.上市公司限售股转让税收政策研究[J].财务与金融,2013(4):19-23. |
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| 作者姓名： | 毛洪安 李彦群 |
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| 作者单位： | 中南财经政法大学 |
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| 基金项目： | 2011年中南财经政法大学高校基本科研业务费资助项目（项目编号：31541111101）;2012年度中南财经政法大学”研究生创新教育计划”硕士生实践创新课题（项目编号：2012S0912） |
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| 摘 要： | 自2010年1月1日实施对个人转让限售股征收20％的个人所得税以来，通过法人转股给自然人进行避税的方式不再有效，但是各种新的避税方式仍层出不穷。对当前限售股转让的避税方式及其制度根源进行深入探讨，可以进一步完善当前税收政策的对策，使其充分发挥税收调节收入分配的职能。
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| 关 键 词： | 限售股转让 个人所得税 税收政策 |
Study of Tax Policy on Transferring Restricting Shares |
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| MAO Hong-an,LI Yan-qun.Study of Tax Policy on Transferring Restricting Shares[J].Accounting and Finance,2013(4):19-23. |
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| Authors: | MAO Hong-an LI Yan-qun |
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| Institution: | Accounting School, Zhongnan University of Economics and Law, Wuhan 430073 |
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| Abstract: | Since the implementation of levying 20% personal income tax on selling Restricting Shares in January 1, 2010, it is not effective to evade income tax by converting corporate shares to personal shares when a listed company sells its restricted shares. In this paper, we make an in-depth study of ways to evade tax on transferring restricting shares. Then, we try to find out causes of why these tax avoidance behaviors exist. In the end, we make suggestions to perfect current tax policy on transferring restricting shares. |
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| Keywords: | Transferring Restricting Shares Personal Income Tax Tax Policy |
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