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新征管趋势下高收入人群的涉税风险及合规管理

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个人所得税是调节居民收入分配的重要手段,通过对高收入人群实行更严厉的税收政策和强化征管,有助于缓解收入分配不公的矛盾.在新的个人所得税征管趋势下,高收入人群在薪酬发放、股权转让、境外所得等多方面存在大量的涉税风险.高收入人群应主动提高税法遵从度,积极进行合规管理,防范和降低涉税风险.
Tax-Involved Risks and Compliance Management of High-Income People Under the New Collection and Control Trend
Individual income tax is an important means to adjust the income distribution of residents.By implementing stricter tax policies and strengthening the collection and management of high-income people,it can help alleviate the contradiction of income distribution injustice.Under the new trend of tax collection and control,high-income people have much tax-involved risks in many aspects,such as salary distribution,equity transfer,and the income from outside China.High-income people should actively improve the compliance to tax law and accept the compliance management,to prevent and control the tax-involved risks.

high-income peopleindividual income taxtax-involved riskscompliance

危素玉

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厦门大学嘉庚学院,福建 漳州 363105

高收入人群 个人所得税 涉税风险 合规

2024

山东纺织经济
山东省化学纤维研究所,山东省纺织企业管理协会

山东纺织经济

影响因子:0.224
ISSN:1673-0968
年,卷(期):2024.41(7)
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