关于外籍个人的中国税收居民身份判定的研究

发布时间：2018-03-14 04:08

本文选题：税收管辖权　切入点：居民身份　出处：《上海国家会计学院》2017年硕士论文　论文类型：学位论文

【摘要】：近几十年来,国际经济一体化的发展,推动了我国经济更加深入的走向世界,使我国的经济文化与世界的联系愈加密切。而“一带一路”战略的推行,为我国构建对外开放的新格局、引领我国经济进一步融入世界提供了强大的推动力。在此期间,我国不断提升对外开放的程度,使得进入我国境内工作的外籍人员数量不断增多。这些外籍人员由于收入较高且流动性较大,加之其对我国税法的不熟悉等因素,导致在纳税义务的判定和履行方面,存在很大的问题,甚至有部分外籍人员利用法律和征管的漏洞,来实现其偷逃税款的目的,这些现象都给我国在该方面的税收征管造成了极大的困难。此外,由于国内税法与税收协定之间可能存在差异化而导致各方对税法的理解有所不同,在外籍个人税收居民身份认定方面经常会出现不同的结果。为了保证国家税源的安全,减少税款的流失,加强外籍个人的管理非常重要,尤其是外籍人员在华税收居民身份的认定,这是外籍人员个税管理的首要和基础环节,必须引起重视。并且,税收司法是税收法制的突破口,想要推动我国税收法治建设就必须以提升我国的税收司法为前提,只有充分的理论水平和完善的税收司法相结合才能提高我国的税收法治建设。本文将外籍个人的中国税收居民身份认定作为论文主线,首先将要分析目前我国个人所得税关于外籍个人税收居民身份认定的相关政策法规,了解我国关于外籍个人征管的现状;接着通过案例分析,找出目前征管存在的问题;其次再介绍国外关于相关问题的规定,取其精华,借其经验,为我所用。最后,对全文进行总结,对成果进行汇总。即:第一,对我国居民身份认定的住所标准和时间标准提出细化的建议,防止纳税人利用漏洞进行合理避税。其次,对我国过多的外籍人员税收优惠政策提出适当限制的建议,以维护我国的税收公平。最后,提出完善我国的外籍人员纳税申报制度,加强国际间纳税人情报交换的合作,以提高纳税人的纳税遵从度,维护我国的税收权益。
[Abstract]:In recent decades, the development of international economic integration, and promote China's economy more deeply into the world economy, the culture and the world of our country more closely linked. "The Belt and Road" the implementation of the strategy, to build a new pattern of opening up in China, leading China's economy provides a strong the impetus for further integration into the world. During this period, China's rising degree of openness, the number of foreign nationals working in China increased. These foreign workers with higher income and greater mobility, coupled with the tax law in our country are not familiar with other factors, resulting in tax liability judgment and implementation. There is a big problem, and even some foreign personnel by law and administration loopholes, to achieve the purpose of tax evasion, these phenomena are due to the great difficulties in our country in the aspects of tax administration. In addition, because there may be differences due to different parties understanding of tax laws and tax treaties between domestic and foreign residents in the personal tax identification will often lead to different results. In order to ensure the security of state revenue, reduce the tax loss, it is important to strengthen the management of foreign individuals, especially the identification of expatriates in the the Chinese tax resident identity, this is foreign tax management of the primary and basic link, we must pay attention to. And the tax justice is a breakthrough in the legal system of tax revenue, to promote tax law construction must be to improve our tax justice as the premise, only adequate theoretical level and perfect combination of tax justice in order to improve the tax law construction in our country. The foreign personal tax resident identity Chinese as the main line, the first to be in our country are analyzed. The personal income tax related policies and regulations on foreign personal tax resident identity, to understand the current situation about foreign individuals collection in our country; then through case analysis, find out the current collection problems; secondly, the provisions on issues related to foreign countries, its essence, the experience of it. Finally, a summary of the full text. The results are summarized. Namely: first, the identification of Chinese residents identity residence standard and the time standard refinement proposal to prevent taxpayers using loopholes in tax avoidance. Secondly, appropriate restrictions on preferential tax policies for foreign nationals in China too many proposals to protect our country's tax fairness. Finally, put forward improve the foreign personnel of our country tax system, strengthen taxpayer information exchange international cooperation, to improve tax compliance, to safeguard our country's tax equity.

【学位授予单位】：上海国家会计学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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