后BEPS时代下我国非居民个人所得税体系的完善建议
发布时间：2018-11-25 15:17
【摘要】：随着全球国际税改进入后BEPS时代,各国国内法改革进入实质性阶段,个人所得税改革尤其是非居民个人所得税政策和征管体系的完善已成为税制改革的重要内容。本文以江苏省地方税务局外籍个人所得税的征管实践为基础,从政策和征管角度深入分析后BEPS时代到来后,我国非居民个人所得税体系存在的问题,提出应对BEPS挑战的措施建议。
[Abstract]:With the entry of the global international tax reform into the post-BEPS era, the reform of domestic laws of various countries has entered a substantial stage. The reform of individual income tax, especially the improvement of the policy of individual income tax and the system of collection and management of non-residents, has become an important part of the reform of the tax system. Based on the practice of collecting and managing foreign personal income tax in Jiangsu Provincial Local Taxation Bureau, this paper analyzes the problems existing in China's non-resident personal income tax system after the arrival of the post-BEPS era from the perspective of policy and administration. Propose measures to deal with BEPS challenges.
【作者单位】： 江苏省地方税务局所得税处;
【分类号】：F812.42
本文编号：2356564
[Abstract]:With the entry of the global international tax reform into the post-BEPS era, the reform of domestic laws of various countries has entered a substantial stage. The reform of individual income tax, especially the improvement of the policy of individual income tax and the system of collection and management of non-residents, has become an important part of the reform of the tax system. Based on the practice of collecting and managing foreign personal income tax in Jiangsu Provincial Local Taxation Bureau, this paper analyzes the problems existing in China's non-resident personal income tax system after the arrival of the post-BEPS era from the perspective of policy and administration. Propose measures to deal with BEPS challenges.
【作者单位】： 江苏省地方税务局所得税处;
【分类号】：F812.42
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