中国与哈萨克斯坦共和国个人所得税法律制度比较研究

发布时间：2018-01-06 03:01

本文关键词：中国与哈萨克斯坦共和国个人所得税法律制度比较研究　出处：《新疆大学》2013年硕士论文　论文类型：学位论文

【摘要】：哈萨克斯坦共和国税法在2009年进行了全面的改革，新税法不仅从税收秩序、征管方面更加规范，使国家的税收收入增加，而且在一定程度上使哈国居民对国家的经济发展充满了信心，提高了居民劳动工作的积极性。中国与哈萨克斯坦共和国都是发展中国家，中国居民在哈发展，缴纳个人所得税是必不可少的，所以研究中哈两国个人所得税法律制度，为中国在哈工作人员合理缴纳个人所得税提出建议是本文的研究重点。文章一共分为三个部分，首先第一部分是对哈萨克斯坦共和国个人所得税制度的介绍。哈国是中亚五国的经济中心，近年来经济贸易发展也很顺利，对哈国个人所得税法律规定的剖析是研究比较中哈个人所得税的基础。通过介绍哈国个人所得税的课税依据、发展历程，结合哈国个人所得税相关的法律规定，初步对哈国个人所得税整体理解。第二部分主要是从法律制度层面，比较研究中哈个人所得税，先是对中哈个人所得税的课税模式进行比较研究，然后对两国个人所得税的原则比较，研究原则主要是为纳税时提供更有利保障，最后对中哈个人所得税具体制度比较研究，包括纳税人制度、课税范围制度、税率规定、扣除项目规定、税收征收管理制度和税收优惠制度。第三部分是文章的创新点，，也是文章最重要的亮点。旨在通过比较分析中哈个人所得税的差异，结合哈国税法环境下的特点，提出在哈中国公民合理缴纳个人所得税的意见，比如充分利用哈国个人所得税关于纳税人制度的规定、扣除项目的规定，还有哈萨克斯坦新税法取消税收优惠的相关情况，从而提出合理缴税的策略。
[Abstract]:In 2009, the tax law of the Republic of Kazakhstan was reformed in an all-round way. The new tax law is not only more standardized in terms of tax order and collection and management, resulting in an increase in the country's tax revenue. Moreover, to a certain extent, the residents of Kazakhstan are full of confidence in the economic development of the country and have raised the enthusiasm of the residents working in the country. China and the Republic of Kazakhstan are both developing countries, and Chinese residents are developing in Kazakhstan. It is necessary to pay personal income tax, so it is the focal point of this paper to study the legal system of personal income tax between China and Kazakhstan, and to make suggestions for Chinese workers to pay personal income tax reasonably. The article is divided into three parts. The first part is the introduction of the personal income tax system of the Republic of Kazakhstan. Kazakhstan is the economic center of the five Central Asian countries, and the economic and trade development is very smooth in recent years. The analysis of the individual income tax law of Kazakhstan is the basis of the study and comparison of the individual income tax between China and Kazakhstan. Through the introduction of the tax basis and development process of the Kazakh individual income tax, combined with the relevant laws and regulations of the Kazakh individual income tax. The second part is mainly from the legal system level, the comparative study of Sino-Kazakh personal income tax, first of all, the tax model of the Sino-Kazakh personal income tax is comparatively studied. Then to the two countries personal income tax principle comparison, the research principle is mainly to provide more favorable protection when paying taxes, finally to the Sino-Kazakh individual income tax specific system comparison research, including the taxpayer system, the tax range system. The third part is the innovation of the article, which is also the most important highlight of the article. The purpose is to compare the differences between China and Kazakhstan personal income tax. According to the characteristics of Kazakh tax law, this paper puts forward some suggestions on how to reasonably pay personal income tax for Chinese citizens in Kazakhstan, such as making full use of the regulations on the taxpayer system and deducting items of Kazakh individual income tax. And Kazakhstan's new tax law cancels the tax preference related situation, thus proposes the reasonable tax payment strategy.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D996.2

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