發(fā)布時間：2018-03-14 04:08

  本文選題：稅收管轄權(quán)　切入點：居民身份　出處：《上海國家會計學院》2017年碩士論文　論文類型：學位論文

【摘要】：近幾十年來,國際經(jīng)濟一體化的發(fā)展,推動了我國經(jīng)濟更加深入的走向世界,使我國的經(jīng)濟文化與世界的聯(lián)系愈加密切。而“一帶一路”戰(zhàn)略的推行,為我國構(gòu)建對外開放的新格局、引領(lǐng)我國經(jīng)濟進一步融入世界提供了強大的推動力。在此期間,我國不斷提升對外開放的程度,使得進入我國境內(nèi)工作的外籍人員數(shù)量不斷增多。這些外籍人員由于收入較高且流動性較大,加之其對我國稅法的不熟悉等因素,導(dǎo)致在納稅義務(wù)的判定和履行方面,存在很大的問題,甚至有部分外籍人員利用法律和征管的漏洞,來實現(xiàn)其偷逃稅款的目的,這些現(xiàn)象都給我國在該方面的稅收征管造成了極大的困難。此外,由于國內(nèi)稅法與稅收協(xié)定之間可能存在差異化而導(dǎo)致各方對稅法的理解有所不同,在外籍個人稅收居民身份認定方面經(jīng)常會出現(xiàn)不同的結(jié)果。為了保證國家稅源的安全,減少稅款的流失,加強外籍個人的管理非常重要,尤其是外籍人員在華稅收居民身份的認定,這是外籍人員個稅管理的首要和基礎(chǔ)環(huán)節(jié),必須引起重視。并且,稅收司法是稅收法制的突破口,想要推動我國稅收法治建設(shè)就必須以提升我國的稅收司法為前提,只有充分的理論水平和完善的稅收司法相結(jié)合才能提高我國的稅收法治建設(shè)。本文將外籍個人的中國稅收居民身份認定作為論文主線,首先將要分析目前我國個人所得稅關(guān)于外籍個人稅收居民身份認定的相關(guān)政策法規(guī),了解我國關(guān)于外籍個人征管的現(xiàn)狀;接著通過案例分析,找出目前征管存在的問題;其次再介紹國外關(guān)于相關(guān)問題的規(guī)定,取其精華,借其經(jīng)驗,為我所用。最后,對全文進行總結(jié),對成果進行匯總。即:第一,對我國居民身份認定的住所標準和時間標準提出細化的建議,防止納稅人利用漏洞進行合理避稅。其次,對我國過多的外籍人員稅收優(yōu)惠政策提出適當限制的建議,以維護我國的稅收公平。最后,提出完善我國的外籍人員納稅申報制度,加強國際間納稅人情報交換的合作,以提高納稅人的納稅遵從度,維護我國的稅收權(quán)益。
[Abstract]:In recent decades, the development of international economic integration, and promote China's economy more deeply into the world economy, the culture and the world of our country more closely linked. "The Belt and Road" the implementation of the strategy, to build a new pattern of opening up in China, leading China's economy provides a strong the impetus for further integration into the world. During this period, China's rising degree of openness, the number of foreign nationals working in China increased. These foreign workers with higher income and greater mobility, coupled with the tax law in our country are not familiar with other factors, resulting in tax liability judgment and implementation. There is a big problem, and even some foreign personnel by law and administration loopholes, to achieve the purpose of tax evasion, these phenomena are due to the great difficulties in our country in the aspects of tax administration. In addition, because there may be differences due to different parties understanding of tax laws and tax treaties between domestic and foreign residents in the personal tax identification will often lead to different results. In order to ensure the security of state revenue, reduce the tax loss, it is important to strengthen the management of foreign individuals, especially the identification of expatriates in the the Chinese tax resident identity, this is foreign tax management of the primary and basic link, we must pay attention to. And the tax justice is a breakthrough in the legal system of tax revenue, to promote tax law construction must be to improve our tax justice as the premise, only adequate theoretical level and perfect combination of tax justice in order to improve the tax law construction in our country. The foreign personal tax resident identity Chinese as the main line, the first to be in our country are analyzed. The personal income tax related policies and regulations on foreign personal tax resident identity, to understand the current situation about foreign individuals collection in our country; then through case analysis, find out the current collection problems; secondly, the provisions on issues related to foreign countries, its essence, the experience of it. Finally, a summary of the full text. The results are summarized. Namely: first, the identification of Chinese residents identity residence standard and the time standard refinement proposal to prevent taxpayers using loopholes in tax avoidance. Secondly, appropriate restrictions on preferential tax policies for foreign nationals in China too many proposals to protect our country's tax fairness. Finally, put forward improve the foreign personnel of our country tax system, strengthen taxpayer information exchange international cooperation, to improve tax compliance, to safeguard our country's tax equity.

【學位授予單位】：上海國家會計學院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42

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