高净值人群个人所得税跨境税源监管研究——基于税收遵从视角  

Research on Cross-border Tax Source Supervision of Individual Income Tax for High-net-worth Individuals:From the Perspective of Tax Compliance

作　　者：管治华[1] 夏立峰 GUAN Zhihua;XIA Lifeng(School of Economics,Anhui University,Hefei 231600,China)

机构地区：[1]安徽大学经济学院,安徽合肥231600

出　　处：《合肥工业大学学报（社会科学版）》2023年第2期63-72,共10页Journal of Hefei University of Technology(Social Sciences)

基　　金：国家税务总局国际税收研究会年度研究项目(K260145353)。

摘　　要：高净值人群个人所得税跨境税源监管是税收治理现代化的重要举措,也是税务透明化的必然要求。基于税收遵从视角,以个人所得税相关规定和共同申报准则对应程序为背景,结合实践剖析高净值人群跨境税源监管制度、程序、技术的不足;同时借鉴美国个人所得税相关制度和《海外账户税收遵从法案》双边规则联合监管经验,从纳税人税源收集、第三方信息共享以及税务机关数据利用层面提出优化思路,以期促进高净值人群法规遵从、程序遵从和监管遵从,提高跨境税源监管效率。The supervision of cross-border tax sources of individual income tax for high-net-worth individuals is an important step for the modernization of tax governance and an inevitable requirement for tax transparency.From the perspective of tax compliance,and based on the relevant provisions of individual income tax and the corresponding procedures of Common Reporting Standard(CRS),this paper analyzes the insufficiencies of cross-border tax source supervision for high-net-worth individuals in terms of the system,procedure and technology.And referring to the experience of the individual income tax system and the joint supervision of the Foreign Account Tax Compliance Act(FATCA)in the United States,this paper puts forward optimization ideas from the aspects of the collection of taxpayers’tax sources,third-party information sharing and data utilization of tax authorities,so as to promote the legal compliance,procedural compliance and regulatory compliance of high-net-worth individuals,and improve the efficiency of cross-border tax source supervision.

关 键 词：税收遵从 跨境税源 税源收集 第三方信息 数据利用 

分 类 号：F812[经济管理—财政学]