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所得税制的国际化表现为世界各国所得税制的相互影响与趋同以及国际税收规则在国内所得税制中的应用。相比较而言,我国个人所得税制的国际化仍存在较大差距。本文从国际税收的角度讨论我国个人所得税制的国际化问题,从居民纳税人、国际双重征税的免除、来源地的界定以及国际避税的防范等方面阐述了我国个人所得税制存在的问题并提出完善建议。
The internationalization of income tax system shows the interaction and convergence of the income tax systems of all countries in the world and the application of international tax rules in the domestic income tax system. In comparison, there is still a big gap between the internationalization of China’s personal income tax system. This article discusses the issue of the internationalization of our country’s personal income tax system from the perspective of international taxation, and elaborates the existing problems in the personal income taxation system in terms of resident taxpayers, the exemption of international double taxation, the definition of the origin and the prevention of international tax avoidance Perfect advice.