英国个人所得税反避税:立法、范畴及征管策略

Anti-tax Avoidance of Personal Income Tax in UK:Legislation,Scope and Management Strategy

英国的个人所得税反避税体系具有反避税立法体系完善、对非法避税的定义较为宽泛、注重对反避税的宣传、反避税手段多样、处罚严厉等特点。在立法上,既有“有针对性反避税规则(TAAR)”,又有“一般反避税规则(GAAR)”,还出台了“避税方案披露规则(DOTAS)”,构成了一个全面的反避税法律体系;在反避税措施上,制定了针对不同类型避税行为的反避税规则,所界定的避税行为较为明确且范围较广,反避税手段多样;在税收征管上,注重反避税宣传,善于运用司法手段和其他手段相配合,且对于避税行为的处罚措施较为严厉。

The anti-tax avoidance system of personal income tax in UK has a perfect anti-tax avoidance legislative system,which is characterized with a broad definition of illegal tax avoidance,a focus on anti-tax avoidance propaganda,various anti-tax avoidance methods,and severe punishment.In legislation,there are both“Targeted Anti-tax Avoidance Rules(TAAR)”and“General Anti-tax Avoidance Rules(GAAR)”.The“Tax Avoidance Scheme Disclosure Rules(DOTAS)”is also introduced.All these rules constitute a comprehensive anti-tax avoidance system.The anti-tax avoidance rules for different types of tax avoidance behaviors have been formulated in terms of the anti-tax avoidance measures.The definition of the tax avoidance behaviors is relatively clear and wide-ranging and the anti-tax avoidance methods are diverse.On the tax collection and management,the importance is attached to anti-tax avoidance propaganda and judicial means are coordinated with other means properly.And penalties for tax avoidance are more stringent.