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.
关键词
高净值自然人/口径标准/风险管理/纳税服务
Key words
High-net-worth individuals/Caliber standard/Risk management/Tax service
维普
万方数据