个人所得税避税风险的成因及规制

发布时间：2018-05-09 13:04

本文选题：个人所得税 + 避税风险　；参考：《税务研究》2017年11期

【摘要】：规制税收流失是个人所得税风险管理的核心内涵。置身于个人所得税改革的国内背景和国际趋势,规制个人所得税避税风险在我国愈来愈重要。有鉴于此,本文以避税风险规制为视角,分析我国个人所得税避税的成因,探讨个人所得税避税风险的规制措施,以期推动个人所得税制度的优化与完善。
[Abstract]:The regulation of tax loss is the core connotation of personal income tax risk management. It is more and more important to set up the domestic background and international trend of personal income tax reform, and to regulate the risk of personal income tax avoidance is more and more important in our country. Regulation measures of tax avoidance risk, in order to promote the optimization and improvement of personal income tax system.

【作者单位】：江西省南昌市新建区地方税务局;
【分类号】：F275.4;F812.42

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