个人所得税反避税管理体系构建设想  

A Research on the Construction of Anti-Tax Avoidance System of Individual Income Taxation

作　　者：古成林 崔红宇 GU Chenglin;CUI Hongyu

机构地区：[1]吉林财经大学中国大企业税收研究所 [2]辽宁省沈阳市税务干部学校

出　　处：《国际税收》2023年第7期70-75,共6页International Taxation In China

摘　　要：探索建立和完善我国个人所得税反避税体系有利于优化个人所得税制度、营造公平税收环境。当前我国个人所得税反避税体系处于初步探索阶段:在反避税法律法规体系上,目前已取得原则性共识,并有较丰富的外国立法参照对象,未来改革方向基本确定,且难度相对较小;在反避税管理监控体系的构建上,需探索的领域较多,存在诸多难题。本文从反避税管理角度出发,研究个人所得税反避税管理监控体系的组成和功能,提出按所得类型开发反避税征管系统,并建立“无住所个人取得境内所得管理系统”和“有住所个人取得境外所得管理系统”等功能模块。It is conducive to optimizing the individual income tax system and creating a fair tax environment through establishing and improving the anti-tax avoidance system of individual income tax.At present,China's anti-tax avoidance system of individual income tax is in the preliminary stage of exploration.In the law and regulation system of anti-tax avoidance,a principled consensus has been reached,and there are fruitful foreign legislative references.The reform direction is basically determined and the reform difficulty is relatively small.In the construction of anti-tax avoidance management and monitoring system,there are many fields that need to be explored.This paper studies the composition and functions of anti-tax avoidance management and monitoring system of individual income tax,and proposes to develop anti-tax avoidance collection and management system according to income types,and establish functional modules such as"management system of domestic income obtained by individuals without domicile"and"management system of foreign income obtained by individuals with domicile".

关 键 词：个人所得税 反避税 管理监控体系 

分 类 号：F810.42[经济管理—财政学]