股权转让企业所得税管理中存在的问题与对策

Measures for Strengthening Enterprise Income Tax Administration on Equity Transfer

企业之间的股权转让交易日趋频繁,交易金额增长迅猛,而税收监管相对滞后,存在较大税收风险。本文从基层所得税管理实践出发,深入分析股权转让企业所得税管理中存在的问题,从解决信息不对称、完善配套政策等角度提出了解决方法和相关建议。

Equity transfers among enterprises have been more frequent than before and the amount has been soaring, while tax administration on trans- fer of equity is relatively lagging behind with huge tax administration risk. Based on the practice from base-level income tax administration, this paper thor- oughly analyzes the existing problems in enterprise income tax administration on equity transfer, and puts forward solutions and suggestions from the perspec- tives of resolving information asymmetry and improv- ing supporting measures.