【摘要】：G20杭州峰會(huì)公報(bào)的聲明,標(biāo)志著加強(qiáng)國(guó)際稅務(wù)情報(bào)交換管理已迫在眉睫。中國(guó)稅法中對(duì)個(gè)人稅務(wù)居民規(guī)則和納稅后果的規(guī)定將決定中國(guó)參與國(guó)際稅務(wù)情報(bào)交換的成敗,因此,如何進(jìn)一步從國(guó)際化視角對(duì)個(gè)人所得稅法進(jìn)行完善就變得迫切而且必要。需要明白的是,稅務(wù)情報(bào)交換不僅是一個(gè)稅務(wù)征管措施的手段延伸,更將會(huì)帶來(lái)個(gè)人所得稅法國(guó)際化的巨大沖擊:個(gè)人居民規(guī)則的確立、境外架構(gòu)的稅法識(shí)別、雙重征稅的解決、反避稅規(guī)則的跟進(jìn)等多個(gè)問(wèn)題是國(guó)際稅務(wù)情報(bào)交換的必然結(jié)果,從而最終產(chǎn)生倒逼個(gè)人所得稅法修改的系統(tǒng)性影響。
[Abstract]:The statement of the communiqu 茅 of the G20 Hangzhou Summit marks the urgency of strengthening the management of international tax information exchange. The rules of individual tax residents and the tax consequences in Chinese tax law will determine the success or failure of China's participation in international tax information exchange. Therefore, how to further improve the personal income tax law from the perspective of internationalization becomes urgent and necessary. What needs to be understood is that the exchange of tax information is not only an extension of tax collection and management measures, but also a huge impact on the internationalization of the individual income tax law: the establishment of individual resident rules, the identification of tax laws within an overseas framework, The solution of double taxation and the follow-up of anti-tax avoidance rules are the inevitable result of international exchange of tax information, which ultimately has the systemic influence of forcing the revision of personal income tax law.
【作者單位】： 中央財(cái)經(jīng)大學(xué)國(guó)際稅務(wù)研究中心;
【分類號(hào)】：F812.42

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