我国个人所得税居民身份判定制度存在的问题与完善

Issues in Verification of 'Resident' Identity for Individual Income Tax and Its Countermeasures

就个人所得税而言,判定一个自然人是否是一国的居民纳税人,直接决定着该自然人在该国纳税义务的多少。本文从我国个人所得税法对居民身份判定的有关规定入手,分析了我国个人所得税居民身份判定制度存在的问题,并提出了完善的建议。

As far as individual income tax is concerned, whether a natural person is a resident＇ or not directly determines his domestic tax liability. Starting from related regulations of verification of ＇resident identity for individual income tax, this article analyses the existing issues and proposes some suggestions.