自然人税收管理体系建设的国际经验借鉴

发布时间：2018-03-25 00:04

本文选题：自然人税收管理　切入点：国际经验借鉴　出处：《财政研究》2017年12期

【摘要】："自然人"虽是一个法学概念,但各国税法中使用的都是"个人",可能"个人"涉及的范围比"自然人"更宽泛。从古今中外税收的发展历史来看,对个人的征税远比对法人或公司的征税早得多,因而国外尤其是发达国家已经形成了一套对个人征税行之有效的管理制度和做法,为此,本文介绍了美国、英国、法国、加拿大和日本等国个人所得税制度的部分内容,以期借鉴它们的经验。我国对个人征税也有悠久的历史,目前要加强、规范对个人或自然人的税收管理,需要在申报制度、税款预缴、扣除项目设置环节、收入分享、征管体系建设等方面进行改革,本文就此提出了作者的一些看法和建议。
[Abstract]:Although "natural person" is a legal concept, all countries use "individual" in their tax laws, and the scope of "individual" may be broader than that of "natural person". The taxation of individuals is much earlier than that of legal persons or corporations. Therefore, foreign countries, especially developed countries, have formed a set of effective management systems and practices for the taxation of individuals. Therefore, this paper introduces the United States, Britain, France, the United States, the United States, the United Kingdom, the United States, the United States, the United Kingdom and France. Canada, Japan and other countries have a long history of taxing individuals in order to learn from their experiences. At present, to strengthen and standardize the tax administration of individuals or natural persons, it is necessary to apply the declaration system. In this paper, the author puts forward some opinions and suggestions on the reform of tax prepayment, deducting item setting, income sharing, construction of collection and management system, and so on.
【作者单位】：中国财政科学研究院;
【分类号】：F812.42

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