新西兰个人所得税年度汇算清缴概述及经验借鉴

On the Annual Settlement of Individual Income Taxation in New Zealand

新西兰作为OECD成员国,其营商环境包括税收管理一直位于全球前列。新西兰对于个人所得税的征收管理(包括年度汇算清缴)秉承的理念是清晰、一致、简单。其在申报流程、网上报税、申报指引、申报反馈等方面的实践经验可以为我国个人所得税汇算清缴工作提供有益参考。

As a member of the OECD,New Zealand has a leading business environment in the world,including its tax administration.For the policy design and tax administration of individual income tax(including the annual settlement),New Zealand adheres to the concepts of clarity,consistency and simplicity.Its practical experience in the reporting process,online tax filing,reporting guidelines and reporting feedback can provide a reference for China’s annual individual income tax settlement.