本文選題：跨境勞務 + 個人所得課稅　； 參考：《西南政法大學》2015年碩士論文

【摘要】：隨著經(jīng)濟全球化發(fā)展的不斷深入,各種生產要素在全球范圍內的流動正變得日益頻繁。人力資源作為一種最為重要的生產要素,勢必也會順應這一趨勢。當人力資源的跨境流動情況不斷增多時,就會產生對跨境勞務所得如何課稅的問題,即課稅權應如何在納稅人的居民國和所得來源國之間進行分配的問題。我國目前也正面臨著這一問題,特別是伴隨著經(jīng)濟的快速發(fā)展,我國對人才的需求不斷增長,越來越多的境外居民開始到我國尋找工作機會。能否處理好跨境勞務個人所得課稅的問題不僅關系到對我國稅收利益的維護,還會影響到我國對優(yōu)秀人才的引進,進而影響到我國的經(jīng)濟發(fā)展。目前我國對跨境勞務個人所得課稅問題的處理,既有國內稅法的相關規(guī)定,又有與其他國家簽訂的雙邊稅收協(xié)定,二者共同構成了我國處理這一問題的制度規(guī)范。但是不論國內稅法的相關規(guī)定還是雙邊稅收協(xié)定的有關條款,都還存在一些問題,并且國內稅法和國際稅收協(xié)定作為兩套不同的規(guī)范體系,在運行的過程中也存在諸多不協(xié)調之處。筆者正是在分析國內稅法和國際稅收協(xié)定的相關規(guī)定,以及稅收協(xié)定對國內稅法產生的影響的基礎上,揭示現(xiàn)有制度存在的一些不足,提出未來我國在簽訂國際稅收協(xié)定時,應在堅持所得來源地管轄權優(yōu)先兼顧居民管轄權原則的基礎上完善相關規(guī)則,并通過積極引入稅收爭議仲裁機制,協(xié)調國際與國內規(guī)則的爭議和矛盾,同時提出應對國內稅法中的相關規(guī)定進行修訂,對于受雇所得是否由常設機構負擔的認定采用“歸集標準”,對于“183天規(guī)則”的計算統(tǒng)一采用實際停留天數(shù)法,并建議對國內現(xiàn)有相關稅收文件進行系統(tǒng)清理,廢除已經(jīng)不符合實際需要的規(guī)定,消除不同文件規(guī)定之間的沖突,力求從法律規(guī)則完善的角度解決跨境勞務個人所得課稅問題。本文主要分為六個部分,各部分基本內容如下:第一部分對國內稅法中的“勞務”和國際稅法中的“跨境勞務”進行認證,探尋跨境勞務個人所得課稅困難的癥結,通過分析本文認為:其難點主要體現(xiàn)在對所得的監(jiān)管不便和課稅權在來源國與居民國間的分配困難兩個方面。第二部分分別從政治學、經(jīng)濟學、法學的角度分析了我國作為所得來源國,對跨境勞務個人所得進行課稅的理論依據(jù),并提出我國對跨境勞務個人所得課稅應堅持稅收分配公平、稅收中性以及納稅人稅負公平三項基本原則。第三部分從個人勞務所得的認定、所得來源地的認定和減免稅規(guī)定三個方面,對我國現(xiàn)行個人所得稅法中可適用于跨境勞務個人所得的相關規(guī)定進行了梳理。第四部分介紹了目前國際上對跨境勞務個人所得課稅相關問題進行協(xié)調的處理方法,以及這些國際協(xié)調規(guī)則對我國國內法相關規(guī)定產生的影響。第五部分指出跨境勞務個人所得課稅規(guī)則存在的問題。其中國際稅收協(xié)調規(guī)則存在對締約國雙方法律沖突協(xié)調不徹底,對雇主居民身份和合伙企業(yè)身份的認定不合理等缺陷,國內法則存在部分規(guī)定有違立法目的、不同稅收文件的規(guī)定之間相互沖突,缺乏系統(tǒng)性等問題。第六部分先總結了國際稅收協(xié)調規(guī)則逐漸趨向公平和簡便的發(fā)展趨勢,然后結合第五部分指出的問題,提出一些完善跨境勞務個人所得課稅規(guī)則的建議。一方面,在未來簽訂國際稅收協(xié)定的過程中,我國應堅持所得來源地管轄權優(yōu)先兼顧居民管轄權的原則的同時,積極引入稅收爭議仲裁機制,修訂有爭議的規(guī)則,加強對新型經(jīng)濟活動課稅問題的協(xié)調;另一方面也要對國內稅法進行修改,明確所得由常設機構負擔的認定標準,調整183天期限的計算規(guī)則,并對現(xiàn)行稅收文件進行系統(tǒng)地清理。
[Abstract]:With the continual development of economic globalization, the flow of various production elements in the global scope is becoming increasingly frequent. Human resources as one of the most important production factor, it will inevitably follow this trend. When the cross-border flow of human resources is increasing, it will produce the cross-border labor income taxation problem how to that is, the tax rights should be the problem of how to distribute between taxpayers and income residents in the country of origin. China is also facing this problem, especially with the rapid development of economy, China's demand for talents is growing, more and more foreign residents began to seek a job in China can. Handle the cross-border labor personal income taxation problem is not only related to the maintenance of China's tax revenue, but also affect China's introduction of talents, which affect China's economic development Show. For the problems of individual income taxation of cross-border services in China, not only has the relevant provisions of domestic law, and bilateral tax agreements signed with other countries, the two together constitute the system of standard of our country to deal with this problem. But whether the relevant provisions of domestic law or bilateral tax agreement of the relevant provisions. There are still some problems, and domestic laws and international tax agreements as two different sets of standard system, there are also many aspects in the process of operation. The author is in the analysis of the relevant provisions of the domestic law and the international tax agreement, and based on the domestic tax effect of tax agreement on the revealed some shortcomings the existing system is put forward in the future, China signed the international tax agreement, should perfect phase based on income source jurisdiction giving priority to the jurisdiction of the residents on the principle Game rules, and by actively introducing a tax dispute arbitration mechanism, coordination of international and domestic rules of disputes and conflicts, and puts forward the relevant provisions dealing with the domestic tax laws were revised for todiscern income whether by permanent body burden by "collection", the calculation of unity in "183 day rule" by the actual number of days method and suggestion systematic for existing domestic tax documents have already abolished does not comply with the actual needs, to eliminate the conflicts between different documents, in order to solve the problem of cross-border labor individual income tax from the legal rules of the perfect angle. This paper is divided into six parts, the basic content of each part is as follows: the first part of the in the domestic tax laws of "labor" and international tax law "cross-border labor" certification, explore the cross-border labor personal income tax through the crux of difficult. This paper argues that: the difficulty of analysis mainly two aspects, distribution inconvenience and difficulties in monitoring the power of Taxation in the source country and resident country. In the second part, from political science, economics, law of China as the country of origin, theoretical basis of Taxation on personal income and cross-border services. Our country puts forward to cross-border labor individual income tax should adhere to the fair distribution of tax, tax neutrality and fair tax burden of taxpayers three basic principles. The third part is identified from the personal service income, tax relief and income source that the provisions of the three aspects, the relevant provisions of the personal income tax law in our country can be used in cross-border personal services the income of the sort. The fourth part introduces the current international cross-border services to individual income tax issues related to processing methods of coordination, and the international coordination Influence rules of domestic law of our country has relevant provisions. The fifth part points out the existing income tax rules of cross-border labor personal problem. The international tax coordination rules exist on both Contracting States legal conflict coordination is not complete, the employer identity and partnership status to recognize the defects such as unreasonable, some provisions against domestic law the purpose of legislation, conflict between the provisions of different tax documents, the lack of systematic problems. The sixth part summarizes the international tax coordination rules tend to gradually trend fair and simple, and then combined with the fifth part pointed out the problems, and put forward some perfect income tax rules of cross-border labor personal suggestions. On the one hand, in the future process of signing international a tax agreement, adhere to the income source jurisdiction priority residents jurisdiction principle at the same time our country should actively introduce tax The dispute arbitration mechanism, amend the controversial rule, strengthen the coordination of Taxation new economic problems; on the other hand, but also to modify the domestic law, clearly identified criteria obtained by the standing body of the burden of adjustment calculation rules of period of 183 days, and on the current tax system in a clearing.

【學位授予單位】：西南政法大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：D922.22;F812.42
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本文編號：1754047