个人所得税法领域居民个人认定标准辨析:一个全球比较的视角  

A Research on the Identification Criteria for Resident Individuals in the Field of Individual Income Tax Law:A Global Comparative Perspective

作　　者：陈艺婧 CHEN Yijing

机构地区：[1]中国政法大学财税法研究中心

出　　处：《国际税收》2024年第7期61-69,共9页International Taxation In China

摘　　要：居民个人认定标准是国际税法与域外税法确立的一项重要税收管辖权规则。但各辖区实施不同标准容易引发重复征税问题,法律解释的差异更使跨境所得税收管辖权的征管形势日趋复杂。本文通过考察域外居民个人认定标准,对居民个人认定标准的制度肇源、演变与适用等问题进行分析,并从围绕“定居”概念修正住所标准、补充居住时间标准的辅助性测试、增加双重税收居民冲突协调程序等方面提出完善我国《个人所得税法》居民税收管辖权的具体建议。Determining an individual's tax residency status is a critical rule of tax jurisdiction established by international tax law and extraterritorial tax law.However,applying different criteria in different jurisdictions may easily lead to double taxation,and the difference in legal interpretation makes the taxing rights of cross-border income increasingly complex.The paper analyzes the origins,development,and application of the identification criteria for individual resident,and puts forward suggestions for improving the resident tax jurisdiction in China's Individual Income Tax Law,including amending the domicile test,supplementing the auxiliary test of duration of residence,and introducing the conflict agreement procedure for dual tax residents.

关 键 词：个人所得税 居民个人 税收管辖权 加比规则 重要利益中心 

分 类 号：F810.42[经济管理—财政学]