The Response Of China's Personal Income Tax System Under The Automatic Exchange Of Tax Information

The automatic tax information exchange is the automatic exchange of tax information of financial accounts based on CRS,which is an extension of the tax collection and management methods with personal income tax as the core.It will bring a huge impact on the “Individual Income Tax Law”,and the personal income tax system will be The deficiencies and urgency of amendments will be highlighted.The personal taxation residence rules are the basis of information exchange: on the one hand,whether it can guide residents and individual financial institutions to identify and identify their identities more conveniently will affect the smooth implementation of automatic tax information exchange;on the other hand,tax resident rules define tax residents.Width and narrowness also have a direct impact on the country's scope for obtaining tax information,thereby affecting the country's tax rights.The exchange of tax information will bring the historical problems of unclaimed income taxation abroad to surface,and the Chinese tax authorities will have to face the consequences of China's taxation under overseas circumstances.The provisions of China's tax law on personal tax residents' rules and the untaxed consequences of overseas income will ultimately affect the success or failure of China's participation in automatic tax exchange.In addition,the tax automatic exchange of information as an important anti-tax avoidance measures,which willpromote the introduction of a series of anti-avoidance measures,prompting China's personal income tax law to follow up the development of anti-avoidance rules to better play the tax automatic intelligence Exchange the role of anti-tax avoidance.Tax automatic information exchange will also make the issue of economic double taxation highlighted under overseas circumstances.If measures are not taken to eliminate or mitigate economic double taxation,tax residents in China will bear a higher tax burden,which will be detrimental to China's capital.Go out" for competitiveness.Therefore,this paper is divided into four chapters in the structure from the above four perspectives.The first chapter expounds the adjustment of personal tax residents' rules,puts forward two problems of the high residence time standard of personal tax resident rules and the ambiguity of residence rules,and puts forward some reasonable suggestions.The second chapter is the study of the historical issues of handling unclaimed taxes paid abroad.Introduce the legal responsibilities under the current legal system,and analyze the reasons why it is not appropriate to apply the aforementioned legal responsibilities directly.On this basis,it is proposed to introduce voluntary disclosure programs.The third chapter is about the formulation of anti-avoidance rules,and puts forward three measures: the formulation of general anti-avoidance rules,the introduction of a retreat tax system,and the extension of the subject of controlled foreign company rules to individuals.The fourth chapter is on the study of double taxation of economy.It is suggested that instead of the imputation credit system,the partial taxation system should be further improved.From the content point of view,the innovations of this article are: In the first chapter of the adjustment of personal tax resident rules,point out that the "residence" rule is too vague,and its interpretation is out of date,and suggests that draw lessons from the German tax residents rules,will "residence" Explained as property rights +actual possession(lived in a regular pattern),and suggested the introduction of unlimited tax liability in Germany.This is not discussed by other scholars when discussing personal tax residence rules;in the formulation of general anti-avoidance rules in the formulation of anti-avoidance rules in Chapter 3,it is different from most scholars' view that adopting the tax procedure law is the most practical The legislativeoption is to formulate general anti-tax avoidance clauses in the "Taxes Collection and Management Law." The author believes that the current legislative model of substantive law should still be adhered to.General anti-tax avoidance clauses should be introduced directly in the "Individual Income Tax Law."...