Immigration Double Taxation In Our Country

Tax is the major source of state revenue, in the whole tax revenue, tax revenue for the immigrants is an integral part of one. Immigration, due to the particularity of its immigration reason of diversity and variety, and determines the diversity of its income abroad. Article starting from the background of tax for the immigrants, immigrants in the whole tax related issues arising from the management process, and several developed countries with international tax management laws and regulations are compared, and the moderate find relevant laws and regulations about immigration revenue of our country’s existing loopholes and defects, and then puts forward relevant improvement Suggestions of the individual, in the form of actual case highlights the significance in practice.Article is divided into four most altogether: the first part is the introduction part, which mentioned in this article main research background and research meaning, reveals the article research value; Then simply introduces the against immigrants repeat of the problems in the current research status at home and abroad, to find defects and deficiencies, is deep; Preface written by the last part of the research methods and innovation of this article, in the perspective of innovation path to look at immigration double taxation problem.The second part mainly introduces the general situation of the immigration system of double taxation in our country, with the basic theory leads to this article research center, then the origin and development of double taxation problem of immigrants made a general introduction, and puts forward the theoretical solution of the problem analysis of the meaning and value.The third part is a case study, this paper introduces the tax collection and administration occurs in the process of a real case, and from the occurrence of cases to find out the existing tax loopholes and defects existing in the management activities; The fourth part is the most important part of this article, a significant role in the whole article, to find the loopholes and defects of personal proposals for perfecting.Double taxation, and divided into law double taxation and economic double taxation. Among them, the law double taxation refers to two or more than two has tax jurisdiction of tax levy subject to the same taxpayers in the same object at the same time, have the right to tax double taxation; While the economic double taxation Refers to two or more than two tax levy subject to different taxpayers in the same object at the same time, have the right to tax double taxation. Foreign immigrants, for our country, as a foreign people, in the tax law sense, more focused on law double taxation, meaning in China and their countries, the two tax subject to the same subject to the same object at the same time, the right to tax. From this perspective, the macro ensures the reliability of China’s fiscal revenue payments, to protect the stability of the economic order benign development, but the micro level, from tax subject individuals, is undoubtedly increased the economic burden of taxpayers. Therefore, from this perspective, aimed at the irrationality of immigration double taxation system is obvious.For the double taxation of immigrants, in the whole tax management system occupies a pivotal position, is a matter of the steady development of a country’s economic order and national security, and directly affects the taxpayer every economic income of the nation’s immigrants. Therefore, in the process of the whole tax administration management, pays special attention to the detail work, completes the balance of individual tax and national tax is a tax priority, has its profound social influence and great economic significance.