关于完善我国居民境外所得个人所得税政策和征管机制的思考

Some Reflections on Improving the Individual Income Tax Policy and Its Collection and Administration Mechanism on Resident's Foreign Income

当前,越来越多的居民个人迈出国门,从事跨国经济活动。本文深入分析了我国现行居民境外所得个人所得税相关政策和征管机制存在的问题与不足,在借鉴美国、澳大利亚等发达国家相关经验的基础上,提出了创新征管手段、探索防范避税和滥用方法、优化避税双重征税机制等建议,对下一步修订我国个人所得税法、强化居民个人跨境所得的税收管理具有一定的参考价值。

Presently more and more residents go abroad to engage in the cross-border economic activities. Drawing on the experience of the United States and Australia, this paper makes an in-depth analysis on the problerns existing in China＇s individual income tax policies and tax collection mechanism. This paper then makes some suggestions including innovating tax administration mechanism, exploring the improvement of anti-avoidance and anti-abuse rules, and improving the mechanism to eliminate double taxation, which are of insightful reference value to the amendment of China＇s individual income tax law and strengthen tax administration of resident＇s cross-border income.