非金融机构限售股转让营业税征管新探

非金融机构限售股转让涉及的营业税征管问题一直是我国税收征管工作的难点,业界对如何计征仍然存有一定争议,也间接导致地方在税收征管上存在模糊地方,引发征管漏洞.建议以征收依据为起点,以限售股为切入点加强非金融企业买卖金融商品营业税征管.一是建立综合治税网络,实现源头上控制,降低流失税款的风险;二是划分金融商品性质,有重点地进行控制;三是出示合法有效凭证,提高纳税申报的实效性;四是创新税收政策宣传方式方法,提高纳税人的遵从度.

New Probe into Non-financial Institutions to Sell Shares Transferred Business Tax Administration Issues

the non-financial business tax collection and management of restricted stock transfer con-cerned has always been the difficulty of China＇s tax collection and administration work in the industry to duty remains controversial,also indirectly lead to local fuzzy place exists in the tax collection and adminis-tration,collection and management loopholes.Suggest starting point is the basis to restricted stock as the breakthrough point to strengthen financial non-financial companies buy and sell products business tax col-lection and administration.One is to establish a comprehensive ZhiShui network,realize the source con-trol,reduce the risk of loss of tax;2 it is to divide the financial commodity nature,have a key to control;3 it is to show the valid credentials,to improve the effectiveness of tax returns;Four is tax policy propa-ganda methods innovation,improve the compliance of taxpayers.