中国个人所得税收居民确定问题研究——以CRS的执行为观察重点  

Research on the Identification of Individual Income Tax Resident in China:Focus on the Observation of CRS Implementation

作　　者：张青政[1] 杜学文[2] ZHANG Qing-zheng;DU Xue-wen(Taiyuan University of Technology,Taiyuan Shanxi 030024,China;Shanxi Provincial Committee Party School of C.P.C,Taiyuan Shanxi 030006,China)

机构地区：[1]太原理工大学,山西太原030024 [2]中共山西省委党校,山西太原030006

出　　处：《技术经济与管理研究》2022年第8期70-77,共8页Journal of Technical Economics & Management

摘　　要：个人所得税收居民问题关系到国家的税收管辖权和税收利益。2014年经济合作与发展组织(OECD)发布了《AEOI标准》,由MCAA与CRS两部分构成,目的是高效地把辖区内非居民涉税金融账户信息自动交换给缔约国。中国在2018年已按CRS标准进行了自动交换。但各国对于个人所得税收居民的判定标准差异甚大,对缔约国的税收利益影响较大。文章采取比较研究方法,梳理了G20关于个人所得税收居民的判定标准,分析了中国以住所、长时间居住标准判定中国个人所得税收居民法律体系规定方面的不足,提出中国应当确立以国籍、永久居留权为基础的住所,有无居所的183天长时间居住标准判定个人所得税收居民的立法建议。The issue of Individual Income Tax Resident(IITR)is related to the jurisdiction and interest of taxation.In 2014,OECD issued the AEOI Standard,which is composed of MCAA and CRS,with the purpose of efficiently and automatically exchanging informa-tion of tax-related financial accounts of non-residents within contracting parties'jurisdiction.China has carried out automatic exchange according to CRS standards in 2018.However,the criteria for IITR have been varying greatly among those contracting parties,which greatly affects their tax interests,respectively.In this paper,comparative research method is adopted to reorganise G20's criteria for determining IITR.Then the deficiencies of China's legal system are analysed during using domicile and long-term residence criteria to determine IITR.The paper also proposes that China should establish its own legislative proposal embodying twofold criteria for judging IITR:Domicile based on nationality and permanent residence status and standards of‘property plus 183-day residency time’.

关 键 词：个人所得税 税收居民 CRS执行 住所 税收管辖 居所 

分 类 号：F812.42[经济管理—财政学]