共同富裕背景下完善限售股个人所得税的思考

Reflections on Improving Personal Income Tax on Restricted Stocks under the Background of Common Prosperity

限售股是资本性所得的重要内容,进一步完善限售股个人所得税征管,对于合理调节收入差距、推动新时代共同富裕有着十分重要的意义。针对当前限售股清算制度不明确、征管漏洞较多、税收竞争导致税款流失等问题,提出了明确限售股法规界定、完善限售股征管制度、加强完善部门协作机制等建议,以期完善自然人限售股税收征管。

Restricted stocks are an important component of capital income,and further improving the tax administration of individual income from restricted stocks is of great significance for rational income distribution and promoting common prosperity in the new era.In response to issues such as the lack of clarity in the liquidation system for restricted stocks,loopholes in tax administration,and tax revenue loss due to tax competition,this paper proposes suggestions including clarifying the regulatory definition of restricted stocks,improving the tax administration system for restricted stocks,and strengthening cooperation mechanisms among departments,with the aim of improving the tax administration of restricted stocks for individuals.