跨國任職收入個人所得稅問題研究
發(fā)布時間：2018-07-16 21:11
【摘要】：跨國任職是國際經濟活動中國際人才流動的重要方式,是在中國發(fā)展的雇主們招賢納士以更好地開展業(yè)務的手段。來自不同國家的人才通過跨國任職提供勞務,便產生了跨國任職收入。由于各個國家采取的稅制不同,跨國任職收入的產生便引發(fā)了不同國家稅收管轄權的沖突,并導致復雜的國際稅收問題。 本文首先對跨國任職收入的概念和性質進行界定,分析其影響和引發(fā)的國際稅法問題,進而從中國個人所得稅法出發(fā),在對現(xiàn)行稅法關于納稅義務和所得來源的規(guī)定進行歸納的基礎上,闡述了中國對于跨國任職收入個人所得稅的征收。由于中國個人所得稅稅負較高,跨國任職安排中的雇主和雇員都尋求合法、有效的納稅籌劃途徑將跨國任職收入的中國個人所得稅稅負最小化而從中受益。本文對于納稅籌劃的性質進行了研究,與偷稅、漏稅、避稅等概念進行多方面的比較,論證了納稅籌劃的合法性和積極性,提出了對于跨國任職收入進行納稅籌劃的若干方案,也對納稅籌劃的發(fā)展和管理提出了建議。
[Abstract]:Transnational employment is an important way of international talent flow in international economic activities. It is also a means for employers in China to recruit talented people to do business better. Personnel from different countries provide services through transnational employment, which generates transnational employment income. Due to the different tax systems adopted by different countries, the emergence of transnational employment income leads to the conflict of tax jurisdiction of different countries, and leads to complex international tax problems. This paper first defines the concept and nature of transnational income, analyzes its influence and the problems of international tax law, and then proceeds from the personal income tax law of China. On the basis of summarizing the tax obligation and income source of the current tax law, this paper expounds the collection of personal income tax on multinational employment income in China. Due to the high tax burden of personal income tax in China, both employers and employees in multinational employment arrangements seek legal and effective tax planning to minimize the tax burden of Chinese individual income tax on transnational employment income and thus benefit from it. This paper studies the nature of tax planning, compares it with the concepts of tax evasion, tax evasion and tax avoidance, demonstrates the legitimacy and enthusiasm of tax planning, and puts forward some schemes for tax planning for multinational income. It also puts forward some suggestions on the development and management of tax planning.
【學位授予單位】：外交學院
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：D996.3;F812.42
本文編號：2127683
[Abstract]:Transnational employment is an important way of international talent flow in international economic activities. It is also a means for employers in China to recruit talented people to do business better. Personnel from different countries provide services through transnational employment, which generates transnational employment income. Due to the different tax systems adopted by different countries, the emergence of transnational employment income leads to the conflict of tax jurisdiction of different countries, and leads to complex international tax problems. This paper first defines the concept and nature of transnational income, analyzes its influence and the problems of international tax law, and then proceeds from the personal income tax law of China. On the basis of summarizing the tax obligation and income source of the current tax law, this paper expounds the collection of personal income tax on multinational employment income in China. Due to the high tax burden of personal income tax in China, both employers and employees in multinational employment arrangements seek legal and effective tax planning to minimize the tax burden of Chinese individual income tax on transnational employment income and thus benefit from it. This paper studies the nature of tax planning, compares it with the concepts of tax evasion, tax evasion and tax avoidance, demonstrates the legitimacy and enthusiasm of tax planning, and puts forward some schemes for tax planning for multinational income. It also puts forward some suggestions on the development and management of tax planning.
【學位授予單位】：外交學院
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：D996.3;F812.42
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