新征管趋势下高收入人群的涉税风险及合规管理  

Tax-Involved Risks and Compliance Management of High-Income People Under the New Collection and Control Trend

作　　者：危素玉[1] Wei Suyu(Xiamen University Tan Kah Kee College,Zhangzhou Fujian 363105)

机构地区：[1]厦门大学嘉庚学院,福建漳州363105

出　　处：《山东纺织经济》2024年第7期23-26,共4页Shandong Textile Economy

摘　　要：个人所得税是调节居民收入分配的重要手段,通过对高收入人群实行更严厉的税收政策和强化征管,有助于缓解收入分配不公的矛盾。在新的个人所得税征管趋势下,高收入人群在薪酬发放、股权转让、境外所得等多方面存在大量的涉税风险。高收入人群应主动提高税法遵从度,积极进行合规管理,防范和降低涉税风险。Individual income tax is an important means to adjust the income distribution of residents.By implementing stricter tax policies and strengthening the collection and management of high-income people,it can help alleviate the contradiction of income distribution injustice.Under the new trend of tax collection and control,high-income people have much tax-involved risks in many aspects,such as salary distribution,equity transfer,and the income from outside China.High-income people should actively improve the compliance to tax law and accept the compliance management,to prevent and control the tax-involved risks.

关 键 词：高收入人群 个人所得税 涉税风险 合规 

分 类 号：F812[经济管理—财政学]