首页|高净值自然人税收风险管理国际比较与经验借鉴

高净值自然人税收风险管理国际比较与经验借鉴

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随着我国经济社会快速发展,高净值自然人规模日益壮大.目前,我国尚未明确高净值自然人具体的认定标准,也没有建立针对高净值自然人的税收风险管理制度体系.本文结合我国国情实际,借鉴部分国家的有益经验,在研究提出我国高净值自然人界定标准的基础上,从立法完善、机构设置、信息管理、监管体系、人才队伍等方面提出完善我国高净值自然人税收风险管理的整体思路和实施举措.
An International Comparison and Experience of Tax Risk Management for High-Net-Worth Individuals
With the rapid economic and social development of China,the scale of high-net-worth individuals is growing gradually.At present,China has not yet clarified the specific criteria for identifying high-net-worth individuals,nor has it established a tax risk management system for high-net-worth individuals.Based on the actual situation of China,the experience of selected countries and the proposal of the definition standard of the high-net-worth individuals in China,the paper puts forward the overall idea and implementation measures to improve the tax risk management of high-net-worth individuals in China from the aspects of legislative improvement,institutional setting,information management,regulatory system and capacity building.

High-net-worth individualsCaliber standardRisk managementTax service

国家税务总局安徽省税务局课题组

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高净值自然人 口径标准 风险管理 纳税服务

中国国际税收研究会2022年国际税收调研课题

2024

国际税收
中国国际税收研究会,深圳市国际税收研究会,中国税务杂志社

国际税收

CHSSCD北大核心
影响因子:1.117
ISSN:1006-3056
年,卷(期):2024.(1)
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