后BEPS時代下我國非居民個人所得稅體系的完善建議
發(fā)布時間:2018-11-25 15:17
【摘要】:隨著全球國際稅改進入后BEPS時代,各國國內(nèi)法改革進入實質(zhì)性階段,個人所得稅改革尤其是非居民個人所得稅政策和征管體系的完善已成為稅制改革的重要內(nèi)容。本文以江蘇省地方稅務(wù)局外籍個人所得稅的征管實踐為基礎(chǔ),從政策和征管角度深入分析后BEPS時代到來后,我國非居民個人所得稅體系存在的問題,提出應(yīng)對BEPS挑戰(zhàn)的措施建議。
[Abstract]:With the entry of the global international tax reform into the post-BEPS era, the reform of domestic laws of various countries has entered a substantial stage. The reform of individual income tax, especially the improvement of the policy of individual income tax and the system of collection and management of non-residents, has become an important part of the reform of the tax system. Based on the practice of collecting and managing foreign personal income tax in Jiangsu Provincial Local Taxation Bureau, this paper analyzes the problems existing in China's non-resident personal income tax system after the arrival of the post-BEPS era from the perspective of policy and administration. Propose measures to deal with BEPS challenges.
【作者單位】: 江蘇省地方稅務(wù)局所得稅處;
【分類號】:F812.42
本文編號:2356564
[Abstract]:With the entry of the global international tax reform into the post-BEPS era, the reform of domestic laws of various countries has entered a substantial stage. The reform of individual income tax, especially the improvement of the policy of individual income tax and the system of collection and management of non-residents, has become an important part of the reform of the tax system. Based on the practice of collecting and managing foreign personal income tax in Jiangsu Provincial Local Taxation Bureau, this paper analyzes the problems existing in China's non-resident personal income tax system after the arrival of the post-BEPS era from the perspective of policy and administration. Propose measures to deal with BEPS challenges.
【作者單位】: 江蘇省地方稅務(wù)局所得稅處;
【分類號】:F812.42
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