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该文首先分析我国现行境内无住所纳税人个人所得税政策存在的主要问题,包括住所不易判定、居住时间标准与国际标准不统一、优惠政策过多等.之后,就税收政策的完善提出了若干建议,即用永久性住所标准代替习惯性居住标准,通过主要经济利益判定永久居民身份,居民纳税人判定标准由365天改为183天,完善5年判定标准,清理外籍人员优惠政策等.“,”This paper first analyzes the existing issues in individual income tax policies towards non-domicile individuals within the terri- tory of China,such as the difficulties in determining domicile,inconfor- mity with international practice in provisions concerning residence duration,and excessive preferential tax policies.After that,it puts for- ward some policy suggestions on further tax reform:replacing the ha- bitual domicile criterion by permanent domicile criterion,determining permanent residents through their principal economic benefits,replac- ing the 365-day criterion by the 183-day criterion in determining resi- dent taxpayers,rectifying some preferential tax policies for foreign personnel.