从日本、韩国税收实践看我国个人所得税汇算清缴工作

A Review on China's Annual Settlement of Individual Income Taxation from the Practices of Japan and South Korea

本文从汇算清缴人员范围、申报所得类型、申报纳税方式和申报纳税时间等方面,将中国与日本、韩国汇算清缴制度进行了对比,结合国外在综合课税和年度汇算清缴方面的政策规定及征管经验,提出了相关政策建议,如拓宽综合所得的课税范围、完善综合所得的税前扣除、强化境外所得的申报以及探索对非居民个人引入汇算清缴机制等。

This paper compares tax settlement systems of China,Japan and South Korea from the perspectives of scope,types of income,the method of tax declaration and tax payment period.By referring to the regulations of comprehensive taxation and annual tax settlement as well as the experience of tax administration of foreign countries,the paper puts forward relevant suggestions,including expanding the scope of comprehensive income,improving the pre-tax deductions of comprehensive income,strengthening the declaration of foreign income,and exploring the introduction of tax settlement mechanism for nonresidents.