山东纺织经济2024,Vol.41Issue(7) :23-26.DOI:10.3969/j.issn.1673-0968.2024.07.006

新征管趋势下高收入人群的涉税风险及合规管理

Tax-Involved Risks and Compliance Management of High-Income People Under the New Collection and Control Trend

危素玉
山东纺织经济2024,Vol.41Issue(7) :23-26.DOI:10.3969/j.issn.1673-0968.2024.07.006

新征管趋势下高收入人群的涉税风险及合规管理

Tax-Involved Risks and Compliance Management of High-Income People Under the New Collection and Control Trend

危素玉1
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作者信息

  • 1. 厦门大学嘉庚学院,福建 漳州 363105
  • 折叠

摘要

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.

Abstract

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.

关键词

高收入人群/个人所得税/涉税风险/合规

Key words

high-income people/individual income tax/tax-involved risks/compliance

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出版年

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
参考文献量3
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