期刊文献+

明星税收问题的探究

The exploration of star tax issue
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摘要 范冰冰偷税案引起了公众的极大关注。明星税收存在诸多问题,如偷税漏税,避税,税收贡献率低。究其原因有四方面,我国税制不合理,法律政策存在漏洞,个人信用制度缺失,税务机关和明星收入情况信息不对称。建议完善税收制度,缩小贫富差距;完善法律漏洞,重视反避税工作;建立个人信用制度,披露偷税漏税人员;建立信息共享平台,重点监控明星收入。 Fan bingbing’s tax evasion case has aroused great public concern.Star tax has many problems,such as tax evasion,tax avoidance,low tax contribution rate.The reasons are as follows:unreasonable tax system,loopholes in legal policies,lack of personal credit system,and information asymmetry between tax authorities and stars’income.It is suggested to improve the tax system and narrow the gap between the rich and the poor.Perfecting legal loopholes and attaching importance to anti-tax avoidance;Establish personal credit system and disclose tax dodging personnel;Establish information sharing platform,focus on monitoring star incom.
作者 李恩慧 Li Enhui(Law School,East China University of Political Science and Law at Shanghai,20004)
出处 《中山大学研究生学刊(社会科学版)》 2018年第4期24-31,共8页 Journal of the Graduates Sun YAT-SEN University(Social Sciences)
关键词 明星 税收 个人所得税 偷税 Star Taxes individual income tax Tax evasion
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