中国个人所得税法之国际化——税务自动情报交换下的迫切问题

The Internationalization of Chinese Individual Income Tax Law in China: Urgently Required Task against the Background of in the Automatic Exchange of Tax Information

G20杭州峰会公报的声明,标志着加强国际税务情报交换管理已迫在眉睫。中国税法中对个人税务居民规则和纳税后果的规定将决定中国参与国际税务情报交换的成败,因此,如何进一步从国际化视角对个人所得税法进行完善就变得迫切而且必要。需要明白的是,税务情报交换不仅是一个税务征管措施的手段延伸,更将会带来个人所得税法国际化的巨大冲击:个人居民规则的确立、境外架构的税法识别、双重征税的解决、反避税规则的跟进等多个问题是国际税务情报交换的必然结果,从而最终产生倒逼个人所得税法修改的系统性影响。

The statement of G20 Leaders＇ Communique in Hangzhou Summit indicates the urgency of strengthening the management of international tax information exchange. The rules of individual tax residents and regulations regarding the tax payment outcome in the tax law of China decide the success or failure of China＇s participation into international tax information exchange, and so to further improve the individual income tax from international perspective has become urgent and necessary. It should be understood that tax information exchange not only works an extension of tax collection and administration approach but will also bring a great impact to the issues such as the establishment of rules of individual residents, tax law identification of overseas structure, the settlement of double taxation, tracking of anti-avoidance which would be the inevitable results of international tax information exchange, and eventually lead to the systematic influence of individual income tax law amendments.