促进个人境外投资的税收政策研究

A Research on Tax Policies for Facilitating Individual Overseas Investment

随着我国经济对外开放程度的提高,越来越多的个人走出国门进行相应的境外投资。2018年我国修订了个人所得税法,对于个人境外投资的抵免及反避税作了相关的规定。本文在此基础上,总结我国现行的境外投资个人所得税政策,并借鉴美国、英国、日本等国家的成功经验,提出促进我国个人境外投资的税收政策及管理建议,具体包括:加快税收协定的谈签;加强国际税收协调;保持一定的资本输出中性;建立完善的纳税服务体系。

With the improvement of China’s economic opening to the outside world,more and more individuals go abroad to make overseas investment.In 2018,China revised the Individual Income Tax Law,which introduced relevant provisions on the credit and anti-tax avoidance for individual overseas investment.On this basis,this paper summarizes China’s current individual income tax policies on overseas investment,and draws on successful experience of the United States,the United Kingdom,Japan and other countries,so as to put forward suggestions on tax policies and management to facilitate China’s individual overseas investment,including speeding up the negotiation and conclusion of tax treaties,strengthening international tax coordination,maintaining the capital export neutrality at a certain level and establishing a sound tax service system.