中国个人所得税法之国际化——税务自动情报交换下的迫切问题
发布时间：2018-07-18 16:49
【摘要】：G20杭州峰会公报的声明,标志着加强国际税务情报交换管理已迫在眉睫。中国税法中对个人税务居民规则和纳税后果的规定将决定中国参与国际税务情报交换的成败,因此,如何进一步从国际化视角对个人所得税法进行完善就变得迫切而且必要。需要明白的是,税务情报交换不仅是一个税务征管措施的手段延伸,更将会带来个人所得税法国际化的巨大冲击:个人居民规则的确立、境外架构的税法识别、双重征税的解决、反避税规则的跟进等多个问题是国际税务情报交换的必然结果,从而最终产生倒逼个人所得税法修改的系统性影响。
[Abstract]:The statement of the communiqu 茅 of the G20 Hangzhou Summit marks the urgency of strengthening the management of international tax information exchange. The rules of individual tax residents and the tax consequences in Chinese tax law will determine the success or failure of China's participation in international tax information exchange. Therefore, how to further improve the personal income tax law from the perspective of internationalization becomes urgent and necessary. What needs to be understood is that the exchange of tax information is not only an extension of tax collection and management measures, but also a huge impact on the internationalization of the individual income tax law: the establishment of individual resident rules, the identification of tax laws within an overseas framework, The solution of double taxation and the follow-up of anti-tax avoidance rules are the inevitable result of international exchange of tax information, which ultimately has the systemic influence of forcing the revision of personal income tax law.
【作者单位】： 中央财经大学国际税务研究中心;
【分类号】：F812.42
[Abstract]:The statement of the communiqu 茅 of the G20 Hangzhou Summit marks the urgency of strengthening the management of international tax information exchange. The rules of individual tax residents and the tax consequences in Chinese tax law will determine the success or failure of China's participation in international tax information exchange. Therefore, how to further improve the personal income tax law from the perspective of internationalization becomes urgent and necessary. What needs to be understood is that the exchange of tax information is not only an extension of tax collection and management measures, but also a huge impact on the internationalization of the individual income tax law: the establishment of individual resident rules, the identification of tax laws within an overseas framework, The solution of double taxation and the follow-up of anti-tax avoidance rules are the inevitable result of international exchange of tax information, which ultimately has the systemic influence of forcing the revision of personal income tax law.
【作者单位】： 中央财经大学国际税务研究中心;
【分类号】：F812.42
【相似文献】
相关期刊论文 前10条
1 王国珍;税务情报交换的选择[J];福建税务;1994年12期
2 夏霖;经合发组织修订税收协定范本的情报交换条款[J];涉外税务;2001年10期
3 张泽平;;论国际税收行政合作法律机制的完善[J];税务研究;2013年03期
4 靳东升;孙矫;陈s，
本文编号：2132536
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2132536.html
