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|xGv00|94475fed05107284c7357690cbfb693d |xGv00|706f737a6ec2a0797357cb365f9bf015 大小非减持岂能不交个税 2011年01月14日02:13第一财经日报我要评论(0) 字号:T|T 笔者以为,某些地区对大小非减持的减税行为,是权贵勾结、互济自肥的典型事例。
一年多以前,在2009年最后一个交易日闭市的时候,国务院批复了对大小非减持征税的方案。从2010年1月1日起,对个人转让上市公司限售股所得征收20%的个人所得税。在此之前,国家税务总局曾有对于个人转让非上市公司股权按照20%征收所得税的规定,但对于上市转让的大小非和限售股一直按照个人所得税法暂免征收。对个人转让上市公司限售股所得征收20%的个人所得税,为的就是堵住长期以来法人股借道自然人股东逃税的灰色通道。
可我们看到,近期在某些地方发生了对大小非减持的减税。
尽管按照现行的分税制,地方政府对于地税收入有一定的支配权力,只要不挪用国家税收,地方政府利用地税的一部分收入作为招商引资的做法,也早已司空见惯,但在某种情况下,则显然为权贵勾结、腐败自肥提供了空间。
对大小非减持的行为减税,在某些满脑子都是政绩工程的地方政府官员及相关券商眼里,看到的或者只是GDP的增加、地方税收总额或券商营业收入的增长,但他们不惜以挖别人的墙脚和损害广大股民的利益为代价,热衷于请一夜暴富的资本市场富豪来为自己的政绩工程添砖加瓦,在某种意义上,不也是一种以权谋私?再说,人民赋予的权利不是用于为包括广大股民在内的人民群众谋利益,却被用于为富得流油的亿万富翁减税避税开后门,这也从根本上违背了为政之道。
这种有违当初国务院批准对大小非减持征税的倒行逆施,不仅是对其他券商和地方政府利益的损害,实际上更损害了税收对国民收入分配或再分配的税收调节功能,背离了维护社会公平与和谐的基本宗旨。
我国的资本市场,无论是在税收环境,还是在投资回报功能方面,之所以不能为广大投资者提供参与经济发展和分享经济成果的机会,而总是不遗余力地为少数人圈钱寻租大开方便之门,也不能说同躲藏在监管者“越位”“缺位”“错位”背后互济自肥的权贵勾结没有关系。
举例来说,在新股发行过程中,有些明明被隐匿了的上市前股权交易,打一个信息披露补丁就可以不了了之;明明存在违规的对赌协议,只要能赶在过会之前及时了结就可以既往不咎;明明是以签字权换股权或保荐+直投,借一个代持股份的方法就可以大事化小、小事化了。
照此办理,那就既谈不上什么监管,更谈不上什么规范,只能说是打打马虎眼、忽悠市场而已。这就难怪大小非、限售股减持嘴上说的是严格规范,实际上不仅四面八方都在变着法子当“跑跑”,而且还有人为了让他们跑得更快悬赏嘉奖。这岂不是说,在中国资本市场,圈钱寻租不唯有利,而且还很有功吗?
这种行为,实在可以休矣。
(黄湘源,广东深圳)
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