后BEPS时代下我国非居民个人所得税体系的完善建议  

Suggestions on the Improvement of Non-resident Personal Income Tax System in the Post-BEPS Era

作　　者：范玲[1] 

机构地区：[1]江苏省地方税务局所得税处,江苏南京210024

出　　处：《国际税收》2017年第5期44-47,共4页International Taxation In China

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。With the global tax reform entering into the post-BEPS era, the domestic law reforms of countries involved have come into a substantive stage, personal income tax reform, especially the non-resident personal income tax policy and the relevant tax collection system have become an important part of tax reform. Based on the practice of collection and management of foreign individual income tax in Jiangsu Province, this paper analyzes the problems in the personal income tax system in the post-BEPS era, and puts forward some suggestions on how to deal with the challenges of BEPS.

关 键 词：个人所得税 非居民 外籍个人 税制改革 后BEPS时代 

分 类 号：F812.42[经济管理—财政学]