跨国任职收入个人所得税问题研究
发布时间：2018-07-16 21:11
【摘要】：跨国任职是国际经济活动中国际人才流动的重要方式,是在中国发展的雇主们招贤纳士以更好地开展业务的手段。来自不同国家的人才通过跨国任职提供劳务,便产生了跨国任职收入。由于各个国家采取的税制不同,跨国任职收入的产生便引发了不同国家税收管辖权的冲突,并导致复杂的国际税收问题。 本文首先对跨国任职收入的概念和性质进行界定,分析其影响和引发的国际税法问题,进而从中国个人所得税法出发,在对现行税法关于纳税义务和所得来源的规定进行归纳的基础上,阐述了中国对于跨国任职收入个人所得税的征收。由于中国个人所得税税负较高,跨国任职安排中的雇主和雇员都寻求合法、有效的纳税筹划途径将跨国任职收入的中国个人所得税税负最小化而从中受益。本文对于纳税筹划的性质进行了研究,与偷税、漏税、避税等概念进行多方面的比较,论证了纳税筹划的合法性和积极性,提出了对于跨国任职收入进行纳税筹划的若干方案,也对纳税筹划的发展和管理提出了建议。
[Abstract]:Transnational employment is an important way of international talent flow in international economic activities. It is also a means for employers in China to recruit talented people to do business better. Personnel from different countries provide services through transnational employment, which generates transnational employment income. Due to the different tax systems adopted by different countries, the emergence of transnational employment income leads to the conflict of tax jurisdiction of different countries, and leads to complex international tax problems. This paper first defines the concept and nature of transnational income, analyzes its influence and the problems of international tax law, and then proceeds from the personal income tax law of China. On the basis of summarizing the tax obligation and income source of the current tax law, this paper expounds the collection of personal income tax on multinational employment income in China. Due to the high tax burden of personal income tax in China, both employers and employees in multinational employment arrangements seek legal and effective tax planning to minimize the tax burden of Chinese individual income tax on transnational employment income and thus benefit from it. This paper studies the nature of tax planning, compares it with the concepts of tax evasion, tax evasion and tax avoidance, demonstrates the legitimacy and enthusiasm of tax planning, and puts forward some schemes for tax planning for multinational income. It also puts forward some suggestions on the development and management of tax planning.
【学位授予单位】：外交学院
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.3;F812.42
本文编号：2127683
[Abstract]:Transnational employment is an important way of international talent flow in international economic activities. It is also a means for employers in China to recruit talented people to do business better. Personnel from different countries provide services through transnational employment, which generates transnational employment income. Due to the different tax systems adopted by different countries, the emergence of transnational employment income leads to the conflict of tax jurisdiction of different countries, and leads to complex international tax problems. This paper first defines the concept and nature of transnational income, analyzes its influence and the problems of international tax law, and then proceeds from the personal income tax law of China. On the basis of summarizing the tax obligation and income source of the current tax law, this paper expounds the collection of personal income tax on multinational employment income in China. Due to the high tax burden of personal income tax in China, both employers and employees in multinational employment arrangements seek legal and effective tax planning to minimize the tax burden of Chinese individual income tax on transnational employment income and thus benefit from it. This paper studies the nature of tax planning, compares it with the concepts of tax evasion, tax evasion and tax avoidance, demonstrates the legitimacy and enthusiasm of tax planning, and puts forward some schemes for tax planning for multinational income. It also puts forward some suggestions on the development and management of tax planning.
【学位授予单位】：外交学院
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.3;F812.42
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