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自然人国际税收管理,主要是指对跨境个人实施的国际税收管理,尤其是个人所得税管理。跨境个人包括拥有外国国籍且从中国境内取得所得的“走进来”个人(含外籍个人、华侨及港澳台同胞),以及在中国境内有住所或拥有中国国籍且从境外取得所得的“走出去”个人。本文根据自然人国际税收管理的特点,结合近年来青岛市地方税务局相关工作实践,深入分析当前税收管理中面临的机遇与挑战,并提出进一步完善我国自然人国际税收管理体系的对策和建议。
International taxation of natural persons mainly refers to the international taxation management of individuals who have crossed borders, especially the administration of personal income tax. Individuals who are transborder individuals (including foreign nationals, overseas Chinese and compatriots from Hong Kong, Maucao or Taiwan) who own foreign nationality and who obtain income from inside China, as well as individuals whose residence in China has Chinese nationality and whose income is acquired from abroad, “Going out” personal. Based on the characteristics of international tax administration of natural persons and the relevant work practice of Qingdao Local Taxation Bureau in recent years, this article deeply analyzes the opportunities and challenges in the current tax administration and puts forward countermeasures and suggestions for further improving the international tax administration system for natural persons in China.