| 我国个人所得税居民身份判定制度存在的问题与完善 |
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| 引用本文： | 胡晓晖.我国个人所得税居民身份判定制度存在的问题与完善[J].涉外税务,2007(11):66-69. |
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| 作者姓名： | 胡晓晖 |
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| 作者单位： | 青岛市地方税务局,山东,青岛,266043 |
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| 摘 要： | 就个人所得税而言,判定一个自然人是否是一国的居民纳税人,直接决定着该自然人在该国纳税义务的多少。本文从我国个人所得税法对居民身份判定的有关规定入手,分析了我国个人所得税居民身份判定制度存在的问题,并提出了完善的建议。
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| 关 键 词： | 个人所得税 居民 税收管辖权 |
Issues in Verification of 'Resident' Identity for Individual Income Tax and Its Countermeasures |
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| Xiaohui Hu.Issues in Verification of ''''Resident'''' Identity for Individual Income Tax and Its Countermeasures[J].International Taxation In China,2007(11):66-69. |
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| Authors: | Xiaohui Hu |
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| Abstract: | As far as individual income tax is concerned,whether a natural person is a 'resident' or not directly determines his domestic tax liability.Starting from related regulations of verification of 'resident' identity for individual income tax,this article analyses the existing issues and proposes some suggestions. |
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| Keywords: | Individual income tax Resident Tax jurisdiction |
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