首页|高净值自然人税收征管存在的问题与对策研究

高净值自然人税收征管存在的问题与对策研究

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运用税收政策促进收入分配趋向公平问题一直是学界关注的焦点.因高净值自然人税源监控不到位、自然人征管模式与数字经济不相适应等原因,导致高净值自然人的税收流失较为严重.在制度层面明确高净值自然人划分的具体标准,设立专职机构对自然人纳税人实行分级分类管理,建立税务机关主导的涉税信息平台,对存在避税动机的移民征收"弃籍税"等措施,提高对高净值自然人税收征管的有效性,促进收入和财富分配趋向公平.
Research on the Problems and Counter Measures of Tax Administration of High-Net-Worth Natural Persons
Using fiscal and tax policies to promote fair income distribution has always been the focus of academic attention.There exist problems such as inadequate monitoring of high-net-worth natural persons'tax sources,and the failure of adaptation of tax collection and management of high-net-worth natural persons to digital economy.These problems result in serious tax loss of high-net-worth natural persons.It is recommended to take measures such as specifying dividing dimensions and standards for high-net-worth natural persons at the institutional level,establishing a full-time agency for implementing hierarchical and classified management of high-net-worth natural persons taxpayers,establishing a tax-related information platform led by tax authorities,and levying expatriation tax on immigrants with tax avoidance motives,so as to improve the effectiveness of tax collection and administration of high-net-worth natural persons,and promote the fair distribution of income and wealth.

high-net-worth natural personstax collection and administrationexpatriation tax

籍明明、艾绿云

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江西理工大学 科技处,江西 赣州 341099

江西理工大学 法学院,江西 赣州 341099

高净值自然人 税收征管 弃籍税

安徽省国际税收研究会重点课题

皖税研发[2022]5号

2024

铜陵学院学报
铜陵学院

铜陵学院学报

影响因子:0.166
ISSN:1672-0547
年,卷(期):2024.23(1)
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