摘要
无住所个人所得税政策及其征管体系,无论在理论层面还是在实务操作方面,长期以来都属于我国税收政策中一个较难掌握的领域。其难点在于,它集中了居民身份判定规则、非居民个人判定标准、无住所个人的所得判定规则、收入来源地划分规则、纳税义务时间计算、特殊人员税收征管以及自然人税收协定适用等一系列比较特殊和困难的问题。本文对无住所个人所得税的各项重要原则进行分析,根据税收政策文件的各项内在逻辑,梳理其在实务工作中的具体运用。
The individual income tax policy and the collection and management system of the non-domiciled individuals have long been a difficult area in China, both in theory and in practice. The difficulty lies in the fact that it concentrates on a series of special and difficult problems, such as the rules for determining the identity of tax residents and non-residents, the criteria for judging non-domiciled individuals, the rules for determining the source of income, the time for tax obligations, and the application of tax treaties for individuals and so on. This paper analyses the important principles of individual income tax on non-domiciled individuals, and sorts out the specific application in practice in accordance with the internal logic of tax policies.
作者
冯炜
郑悦
Wei Feng;Yue Zheng
出处
《国际税收》
CSSCI
北大核心
2019年第5期37-42,共6页
International Taxation In China
关键词
无住所个人
个人所得税
税收居民
Non-domiciled individual
Individual income tax
Tax resident
