高净值自然人税收征管存在的问题与对策研究  

Research on the Problems and Counter Measures of Tax Administration of High-Net-Worth Natural Persons

作　　者：籍明明[1] 艾绿云 JI Ming-ming;AI Lv-yun(Science and Technology Department,Jiangxi University of Science and Technology,Ganzhou Jiangxi 341099,China;School of Law,Jiangxi University of Science and Technology,Ganzhou Jiangxi 341099,China)

机构地区：[1]江西理工大学科技处,江西赣州341099 [2]江西理工大学法学院,江西赣州341099

出　　处：《铜陵学院学报》2024年第1期35-39,共5页Journal of Tongling University

基　　金：安徽省国际税收研究会重点课题“高净值自然人税收征管国际经验与借鉴研究”(皖税研发[2022]5号)。

摘　　要：运用税收政策促进收入分配趋向公平问题一直是学界关注的焦点。因高净值自然人税源监控不到位、自然人征管模式与数字经济不相适应等原因,导致高净值自然人的税收流失较为严重。在制度层面明确高净值自然人划分的具体标准,设立专职机构对自然人纳税人实行分级分类管理,建立税务机关主导的涉税信息平台,对存在避税动机的移民征收“弃籍税”等措施,提高对高净值自然人税收征管的有效性,促进收入和财富分配趋向公平。Using fiscal and tax policies to promote fair income distribution has always been the focus of academic attention.There exist problems such as inadequate monitoring of high-net-worth natural persons'tax sources,and the failure of adaptation of tax collection and management of high-net-worth natural persons to digital economy.These problems result in serious tax loss of high-net-worth natural persons.It is recommended to take measures such as specifying dividing dimensions and standards for high-net-worth natural persons at the institutional level,establishing a full-time agency for implementing hierarchical and classified management of high-net-worth natural persons taxpayers,establishing a tax-related information platform led by tax authorities,and levying expatriation tax on immigrants with tax avoidance motives,so as to improve the effectiveness of tax collection and administration of high-net-worth natural persons,and promote the fair distribution of income and wealth.

关 键 词：高净值自然人 税收征管 弃籍税 

分 类 号：F810.42[经济管理—财政学]