股权转让价款调减视域下退税请求权证成的逻辑理路——基于“个人所得税”与“企业所得税”的双向检视

The Logic of Right to Claim Tax Refund under the Perspective of Reduction of Equity Transfer Price

因股权转让而取得的收入需要缴纳所得税。而在股权转让收入得到确认乃至完成税款缴纳义务之后,合同双方经过合意调减股权转让价款能否对已经确认的收入进行调减,以及能否使得纳税义务人享有向税务机关请求退还相应税款的权利,这在现行税制下并无明确规定。若拘泥于税收法定原则,且囿于个人与企业对收入的确认采用不同核算方式,个人通常无法享有退税请求权;企业唯有在价款调减合意发生于不同纳税年度时,才有审视退税请求权是否存在的必要性。故而,为消解法理与情理的扞格,需要运用实质课税原则导引出纳税义务人的退税请求权,以求税法规范评价结果与规范目的相契合。

The income obtained from equity transfer is subject to income tax. However,after confirming the equity transfer income and even completing the tax payment obligation,whether the reduction of the equity transfer price by the two parties can reduce the confirmed income,and whether the taxpayer can request the tax authority to refund the corresponding tax,are not clearly defined under the current tax system. If you stick to the statutory principles of taxation and are limited to the fact that individuals and companies adopt different accounting methods for the recognition of income,then individuals usually cannot enjoy the right to claim tax refunds;companies can review whether the right to claim tax refunds exists or not only when the price reduction agreement occurs in different tax years. Therefore,in order to eliminate the inconsistency between the legal principle and reasonable sense,it is necessary to use the principle of substantive taxation to guide the taxpayer′s right to claim tax refund,so that the evaluation results of the tax law standard can be consistent with the purpose of the standard.