澳大利亚独立个人劳务反避税管理的经验与借鉴  

Anti-avoidance Management on the Independent Personal Services of Australia and Its Reference

作　　者：程雅洁 

机构地区：[1]华侨大学工商管理学院,福建泉州362021

出　　处：《国际税收》2014年第8期43-46,共4页International Taxation In China

摘　　要：随着经济发展、人力资源素质提高,专业性劳务的价值与地位逐步提高,相应的个人所得税税收管理也日显重要。本文介绍了澳大利亚在独立个人劳务反避税管理方面的经验,提出我国应从中学习和借鉴,从立法完善、信息平台建设和纳税人合法权益维护等方面加强独立个人劳务反避税管理。As economy advances and the humanl resources quality improves,the value and status of professional services have improved gradually. Correspondingly, the tax management of individual income tax is playing an increasingly important role. This paper shows the experience of anti-avoidance management on the independent personal services of Australia and its reference in China proposing the enhancement of anti-avoidance management on improving legislation, constructing information platform, safeguarding the legitimate rights of taxpayer, etc.

关 键 词：独立个人劳务 反避税管理 一般反避税条款 澳大利亚 

分 类 号：F816.11[经济管理—财政学] F812.42