The Study Of Individual Income Tax In Identifying The Status Of Residents

The tax judicature is the breakthrough to the revenue legal system. Boosting the construction of the revenue legal system in china should be based on the promotion of the tax judicature. The combination of the sufficient theories and the impeccable tax judicature can only enhance the construction of the revenue legal system in China.This article to learn from foreign personal income tax justice case, through a detailed analysis to take that and improve our tax laws relating to resident status issues identified deficiencies and shortcomings. The detailed analysis of the ins and outs of the case, according to Italian tax law before the result of the case put forward different views. Subsequent use of comparative law to conduct a comparative analysis of various different provisions on behalf of the state of the common law and civil law, and discover the identity of the residents of our country finds the lack of issues and related anti-avoidance law.First, the proposed time standards identified by the resident status of our more detailed provisions should be to prevent taxpayers exploited reasonable tax avoidance. Secondly, resident and non-resident status change process required detailed provisions to prevent the taxpayers use change rules loophole frequent identity changes to the full realization of the damage to China’s tax interest. Finally, the proposed anti-avoidance law establishing a personal income tax in China, in order to speed up the process of the rule of law of our tax laws.