近年来，我国资本市场发展迅速，资产重组活动发生频繁。股权交易作为资产重组的 重要形式之一，在日常经济中也越来越普遍，为经济发展注入了新的活力。股权转让的同 时还往往会产生个人所得税、企业所得税和印花税，越来越成为国家税收收入新的增长点。 然而我国在股权转让上税收立法起步晚，制度不完善、管理缺乏经验、监管手段落后，税 务部门在征管上存在较高的风险，征管效能有待进一步提高。 本文试图从税收征管的角度出发，结合个人的理解认识，对非上市公司股权交易涉税 问题进行剖析，寻求有效的征管方案，破解非上市公司股权转让的税收征管难题。笔者以 杭州市滨江区非上市公司股权转让税收征管为研究对象，对滨江区的股权转让税收情况和 典型案例进行了深度剖析，发现非上市公司股权转让税收在信息获取、税收法制、纳税遵 从、征管实务这四方面存在的问题，通过深入分析找出问题所在的原因并提出了优化非上 市公司股权转让税收征管的对策和建议。 本文的研究结果不仅提高了杭州市滨江区非上市公司股权转让税收的征管水平，使税 收征管依据更规范、可操作，也为国家股权转让税收管理工作提供了一定的参考价值。 关键词，非上市公司；股权转让；所得税；征管浙江理工大学硕士专业学位论文 II Abstract In recent years, China's capital market is developing rapidly, and asset restructuring activities happen frequently. As an important form of asset restructuring, equity trading is becoming more and more common in daily economy, which brings new vitality to economic development. At the same time, the transfer of shares often generates personal income tax, corporate income tax and stamp tax, which is increasingly becoming a new growth point of the national tax revenue. The form of equity transfer is varied and complex, but the tax legislation in our country is late, the system is not perfect, the management is lack of experience, the supervision means are backward, the tax department has high risk in the collection and management, and the efficiency of the collection and management needs to be further improved. From the perspective of tax collection and management, this paper tries to analyze the tax related issues of the non-listed company stock exchange, and seek an effective management scheme to solve the problem of tax collection and management of the share transfer of the non-listed company. The author takes the tax collection and management of the equity transfer of the non-listed company in Binjiang District, Hangzhou as the research object, analyses the tax situation of equity transfer and the typical cases in Binjiang District, and finds out the problems existing in the four aspects of the non-listed company's equity transfer tax in information acquisition, tax legal system, tax compliance, and management practice. In depth analysis, we find out the causes of the problem and propose some countermeasures and suggestions to optimize the tax collection and management of non-listed company's equity transfer. The results of this study not only improve the level of the tax collection and management of the Hangzhou Binjiang District non-listed company, and make the tax collection and management more standardized and operable, and also provide some reference value for the tax management of the national equity transfer. Key Words: Non-listed company; Equity transfer; Income tax; Collection and management浙江理工大学硕士专业学位论文 III 目 录 摘要...............................................................................................................................................I Abstract.........................................................................................................................................II 目 录............................................................................................................................................III 1 绪 论...........................................................................................................................................1 1.1 研究背景 .............................................................................................................................1 1.2 研究意义与目标 .................................................................................................................1 1.2.1 研究意义....................................................................................................................1 1.2.2 研究目标....................................................................................................................2 1.3 研究内容 .............................................................................................................................2 1.3.1 研究内容及基本思路................................................................................................2 1.3.2 研究框架....................................................................................................................3 1.4 研究方法 .............................................................................................................................3 1.5 技术路线 .............................................................................................................................4 1.6 可能的创新之处 .................................................................................................................5 2 文献综述.....................................................................................................................................6 2.1 境外非上市公司股权转让税收立法的研究 .....................................................................6 2.1.1 各国（地区）对股权转让税制立法研究................................................................6 2.1.2 国外非上市公司股权转让税收制度的研究............................................................7 2.2 国内非上市公司股权转让税收立法和征管制度的研究 .................................................8 2.2.1 非上市公司股权转让税制的梳理和解析................................................................8 2.2.2 非上市公司股权转让税制存在的征管难点及问题................................................9 2.2.3 非上市公司股权转让税收征管制度的完善..........................................................10 2.3 综述小结 ...........................................................................................................................10 3 非上市公司股权转让税收征管的理论研究...........................................................................12 3.1 非上市公司股权转让的概念界定和特点 .......................................................................12 3.1.1 非上市公司股权转让与资产转让的区别与联系..................................................12 3.1.2 非上市公司股权交易与上市公司股权交易的区别与联系..................................12 3.1.3 非上市公司股权交易的特点和对税收征管的影响..............................................13 3.2 非上市公司股权转让税收征管机制 ...............................................................................14 3.2.1 非上市公司股权转让税收征管流程......................................................................14 3.2.2 非上市公司股权转让的税种分析..........................................................................15 4 杭州市滨江区非上市公司股权转让案例分析.......................................................................19 4.1 杭州市滨江区非上市公司股权转让税收征管现状 .......................................................19浙江理工大学硕士专业学位论文 IV 4.2 杭州市滨江区非上市公司股权转让实例分析 ...............................................................20 4.2.1 S 公司股权转让案例分析 .......................................................................................20 4.2.2 Y 公司股权转让案例分析.......................................................................................24 4.3 非上市公司股权转让税收征管案例研究总结 ...............................................................26 4.3.1 案例研究结论..........................................................................................................26 4.3.2 税收征管中存在的问题..........................................................................................27 5 非上市公司股权转