个人所得税反避税规则的比较与借鉴
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摘要
新个人所得税法加入了包含转让定价、受控外国公司以及一般反避税条款的反避税规则。构建高效、完备的个人所得税反避税规则体系是今后一段时期税务机关需要完成的任务。本文从分析我国自然人避税的特点出发,通过比较和借鉴各国个人所得税反避税规则的经验,说明我国应着重在哪些方面进行相关的制度建设。
The new Individual Income Tax Law has incorporated anti-tax avoidance rules that include transfer pricing,controlled foreign companies, and general anti-tax avoidance provisions. Establishing an efficient and complete anti-tax avoidance system of individual income tax is a task that the tax authorities should accomplish in the coming period. Starting from analyzing the characteristics of tax avoidance of individuals in China, this paper aims to explain the emphasis of China's anti-tax avoidance system construction of individual income tax by comparing and referring to the experience of various countries in this field.
The new Individual Income Tax Law has incorporated anti-tax avoidance rules that include transfer pricing,controlled foreign companies, and general anti-tax avoidance provisions. Establishing an efficient and complete anti-tax avoidance system of individual income tax is a task that the tax authorities should accomplish in the coming period. Starting from analyzing the characteristics of tax avoidance of individuals in China, this paper aims to explain the emphasis of China's anti-tax avoidance system construction of individual income tax by comparing and referring to the experience of various countries in this field.
引文
[1]余鹏峰.反避税视角下的《个人所得税法》修改[J].税务研究,2018(2).
[2]中央财经大学、国家税务总局北京市税务局课题组.外籍高管在华个人所得税征管问题研究[J].国际税收,2018(12).
[3]于佳琪,蔡昌.中国富人阶层避税揭秘[J].新理财,2019(1).
[4]叶莉娜.美国反避税立法之CFC规则研究[J].时代法学,2013(4).
1于佳琪,蔡昌.中国富人阶层避税揭秘[J].新理财,2019(01).
[2]中央财经大学、国家税务总局北京市税务局课题组.外籍高管在华个人所得税征管问题研究[J].国际税收,2018(12).
[3]于佳琪,蔡昌.中国富人阶层避税揭秘[J].新理财,2019(1).
[4]叶莉娜.美国反避税立法之CFC规则研究[J].时代法学,2013(4).
1于佳琪,蔡昌.中国富人阶层避税揭秘[J].新理财,2019(01).