互联网经济下个人所得税经营所得项管辖权的完善

Improvement of Jurisdiction of Individual Income Tax Operation Income under Internet Economy

本文主要探讨互联网经济时代中,国内地方税务机关对个人所得税经营所得项行使管辖权的问题。目前税务机关对非个体工商户的个人网店店主缺乏明确征管权限,而对于个人独资企业性质的主播也因税收管辖地与平台所在地并不一致,难以查处其违法税务筹划。上述问题的原因在于经营所得项无法被更为先进的综合税制覆盖,仍为分类税制,管理“所得”而非“个人”,同时亦不在法定代扣代缴的范围所致,但上述税款的征收可以通过委托代征解决。目前《税收征管法实施细则》规定较为粗略,本文对税收征管法细则及委托代征管理办法提出修改建议并对代征平台考核提出部分标准。希望能以委托代征的方式,实现个人所得税管辖权“最后一公里”的切实落地。

This paper mainly discusses in the Internet economy era, the local tax authorities of the exercise of jurisdiction over a personal income tax, business income. The tax authorities to the individual industrial and commercial households personal shop owners lack of a clear collection authority, for the nature of the host of the sole proprietorship enterprise also because tax jurisdiction is not consistent with the location of the platform, it is difficult to investigate its illegal tax preparation. The reason for the above problems is that business income cannot be covered by the more advanced comprehensive tax system. It is still a classified tax system, which governs “income” rather than “individuals” and is not within the scope of statutory withholding and payment. However, the collection of the above taxes can be solved by proxy collection. At present, the implementation Rules of the Tax Collection and Administration Law are relatively rough. This paper puts forward some suggestions for revising the rules of the Tax collection and administration Law and puts forward some assessment access standards for entrusted tax collection and administration platforms. It is hoped that the “last kilometer” of jurisdiction of individual income tax can be realized by entrusting tax collection.