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通过对与我国人员联系最为密切的七个国家和地区的个人所得税中自然人居民身份确定规则进行考察,再详细地审视我国的相关税收条款,发现我国关于自然人居民身份确定规则的税收优惠政策并不能达到预期的政策效果,反而损害了我国的财政利益。我国自然人居民身份确定规则应修改居住时间标准并详细规定居民身份变更为非居民身份的情形。
Through examining the rules of determining the identity of natural persons in the personal income tax of the seven countries and regions with the most contact with our countrymen, and then examining the relevant tax provisions in detail in our country, we find that the preferential taxation policies of our country on the rules of determining the resident status of natural persons can not To achieve the desired policy effect, but to the detriment of China’s financial interests. Our country natural person resident identification rules should revise the residence time standard and stipulate in detail the resident status change to non-resident status.