我国跨境劳务个人所得课税法律问题研究

发布时间：2018-04-15 12:09

  本文选题：跨境劳务 + 个人所得课税　； 参考：《西南政法大学》2015年硕士论文

【摘要】：随着经济全球化发展的不断深入,各种生产要素在全球范围内的流动正变得日益频繁。人力资源作为一种最为重要的生产要素,势必也会顺应这一趋势。当人力资源的跨境流动情况不断增多时,就会产生对跨境劳务所得如何课税的问题,即课税权应如何在纳税人的居民国和所得来源国之间进行分配的问题。我国目前也正面临着这一问题,特别是伴随着经济的快速发展,我国对人才的需求不断增长,越来越多的境外居民开始到我国寻找工作机会。能否处理好跨境劳务个人所得课税的问题不仅关系到对我国税收利益的维护,还会影响到我国对优秀人才的引进,进而影响到我国的经济发展。目前我国对跨境劳务个人所得课税问题的处理,既有国内税法的相关规定,又有与其他国家签订的双边税收协定,二者共同构成了我国处理这一问题的制度规范。但是不论国内税法的相关规定还是双边税收协定的有关条款,都还存在一些问题,并且国内税法和国际税收协定作为两套不同的规范体系,在运行的过程中也存在诸多不协调之处。笔者正是在分析国内税法和国际税收协定的相关规定,以及税收协定对国内税法产生的影响的基础上,揭示现有制度存在的一些不足,提出未来我国在签订国际税收协定时,应在坚持所得来源地管辖权优先兼顾居民管辖权原则的基础上完善相关规则,并通过积极引入税收争议仲裁机制,协调国际与国内规则的争议和矛盾,同时提出应对国内税法中的相关规定进行修订,对于受雇所得是否由常设机构负担的认定采用“归集标准”,对于“183天规则”的计算统一采用实际停留天数法,并建议对国内现有相关税收文件进行系统清理,废除已经不符合实际需要的规定,消除不同文件规定之间的冲突,力求从法律规则完善的角度解决跨境劳务个人所得课税问题。本文主要分为六个部分,各部分基本内容如下:第一部分对国内税法中的“劳务”和国际税法中的“跨境劳务”进行认证,探寻跨境劳务个人所得课税困难的症结,通过分析本文认为:其难点主要体现在对所得的监管不便和课税权在来源国与居民国间的分配困难两个方面。第二部分分别从政治学、经济学、法学的角度分析了我国作为所得来源国,对跨境劳务个人所得进行课税的理论依据,并提出我国对跨境劳务个人所得课税应坚持税收分配公平、税收中性以及纳税人税负公平三项基本原则。第三部分从个人劳务所得的认定、所得来源地的认定和减免税规定三个方面,对我国现行个人所得税法中可适用于跨境劳务个人所得的相关规定进行了梳理。第四部分介绍了目前国际上对跨境劳务个人所得课税相关问题进行协调的处理方法,以及这些国际协调规则对我国国内法相关规定产生的影响。第五部分指出跨境劳务个人所得课税规则存在的问题。其中国际税收协调规则存在对缔约国双方法律冲突协调不彻底,对雇主居民身份和合伙企业身份的认定不合理等缺陷,国内法则存在部分规定有违立法目的、不同税收文件的规定之间相互冲突,缺乏系统性等问题。第六部分先总结了国际税收协调规则逐渐趋向公平和简便的发展趋势,然后结合第五部分指出的问题,提出一些完善跨境劳务个人所得课税规则的建议。一方面,在未来签订国际税收协定的过程中,我国应坚持所得来源地管辖权优先兼顾居民管辖权的原则的同时,积极引入税收争议仲裁机制,修订有争议的规则,加强对新型经济活动课税问题的协调;另一方面也要对国内税法进行修改,明确所得由常设机构负担的认定标准,调整183天期限的计算规则,并对现行税收文件进行系统地清理。
[Abstract]:With the continual development of economic globalization, the flow of various production elements in the global scope is becoming increasingly frequent. Human resources as one of the most important production factor, it will inevitably follow this trend. When the cross-border flow of human resources is increasing, it will produce the cross-border labor income taxation problem how to that is, the tax rights should be the problem of how to distribute between taxpayers and income residents in the country of origin. China is also facing this problem, especially with the rapid development of economy, China's demand for talents is growing, more and more foreign residents began to seek a job in China can. Handle the cross-border labor personal income taxation problem is not only related to the maintenance of China's tax revenue, but also affect China's introduction of talents, which affect China's economic development Show. For the problems of individual income taxation of cross-border services in China, not only has the relevant provisions of domestic law, and bilateral tax agreements signed with other countries, the two together constitute the system of standard of our country to deal with this problem. But whether the relevant provisions of domestic law or bilateral tax agreement of the relevant provisions. There are still some problems, and domestic laws and international tax agreements as two different sets of standard system, there are also many aspects in the process of operation. The author is in the analysis of the relevant provisions of the domestic law and the international tax agreement, and based on the domestic tax effect of tax agreement on the revealed some shortcomings the existing system is put forward in the future, China signed the international tax agreement, should perfect phase based on income source jurisdiction giving priority to the jurisdiction of the residents on the principle Game rules, and by actively introducing a tax dispute arbitration mechanism, coordination of international and domestic rules of disputes and conflicts, and puts forward the relevant provisions dealing with the domestic tax laws were revised for todiscern income whether by permanent body burden by "collection", the calculation of unity in "183 day rule" by the actual number of days method and suggestion systematic for existing domestic tax documents have already abolished does not comply with the actual needs, to eliminate the conflicts between different documents, in order to solve the problem of cross-border labor individual income tax from the legal rules of the perfect angle. This paper is divided into six parts, the basic content of each part is as follows: the first part of the in the domestic tax laws of "labor" and international tax law "cross-border labor" certification, explore the cross-border labor personal income tax through the crux of difficult. This paper argues that: the difficulty of analysis mainly two aspects, distribution inconvenience and difficulties in monitoring the power of Taxation in the source country and resident country. In the second part, from political science, economics, law of China as the country of origin, theoretical basis of Taxation on personal income and cross-border services. Our country puts forward to cross-border labor individual income tax should adhere to the fair distribution of tax, tax neutrality and fair tax burden of taxpayers three basic principles. The third part is identified from the personal service income, tax relief and income source that the provisions of the three aspects, the relevant provisions of the personal income tax law in our country can be used in cross-border personal services the income of the sort. The fourth part introduces the current international cross-border services to individual income tax issues related to processing methods of coordination, and the international coordination Influence rules of domestic law of our country has relevant provisions. The fifth part points out the existing income tax rules of cross-border labor personal problem. The international tax coordination rules exist on both Contracting States legal conflict coordination is not complete, the employer identity and partnership status to recognize the defects such as unreasonable, some provisions against domestic law the purpose of legislation, conflict between the provisions of different tax documents, the lack of systematic problems. The sixth part summarizes the international tax coordination rules tend to gradually trend fair and simple, and then combined with the fifth part pointed out the problems, and put forward some perfect income tax rules of cross-border labor personal suggestions. On the one hand, in the future process of signing international a tax agreement, adhere to the income source jurisdiction priority residents jurisdiction principle at the same time our country should actively introduce tax The dispute arbitration mechanism, amend the controversial rule, strengthen the coordination of Taxation new economic problems; on the other hand, but also to modify the domestic law, clearly identified criteria obtained by the standing body of the burden of adjustment calculation rules of period of 183 days, and on the current tax system in a clearing.

【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22;F812.42
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本文编号：1754047