财税与公共管理学院知识库

  随着经济的不断发展，高净值人群规模不断扩大，拥有的财富也越多，使得我国贫富差距较大的问题逐渐凸显，对共同富裕的实现存在一定阻碍。个人所得税作为调节收入分配、缩小贫富差距的税种，目前并没有充分发挥应有作用，究其原因，一方面是由于高净值人群避税意识较强，另一方面是因为我国个人所得税中的反避税规则和与之相应的税收征管机制不完善，尤其是针对高净值人群个人所得税反避税问题。近年来，随着“金融账户涉税信息自动交换标准”（以下简称“标准”）中统一报告标准（以下简称“CRS”）的实施和《中华人民共和国个人所得税法》（以下简称“新个税法”）的颁布，对高净值人群个人所得税避税起到一定的抑制作用，但从整体来看，我国现有的个人所得税中反避税规则和相应税收征管机制无法满足高净值人群个人所得税反避税的需求。

  本文在国内外学者关于高净值人群个人所得税反避税问题的研究基础之上，从厘清高净值人群和高收入人群关系出发，对高净值人群在财富、税收遵从等方面，以及对我国新个税法中反避税的规定、高净值人群个人所得税反避税税收征管机制方面的现状进行了分析，进而通过对江苏地方税务机关反避税案例和黄薇反避税案例的分析，发现在个人所得税反避税过程中存在综合征收范围较窄和反避税规则解释不清、税收征管机制不完善等问题。针对以上问题，本文借鉴了英国、美国、日本关于高净值人群个人所得税反避税的成功经验，结合我国实际情况，提出了如下具体对策建议。第一，在新个税法中扩大综合征收范围和明确反避税规则，从而使税务机关在反避税过程中有明确的法律依据；第二，加强与国内其他部门的协作和国际税收情报交换，使税务机关获取充分的信息；第三，在税务机关资源有限的前提下，税务机关应在风险识别和风险分析中加大大数据和人工智能的应用，以及增加风险应对手段，使得税收风险管理机制更加健全；第四，加大避税惩戒力度以此让高净值人群感受到避税带来的损失，减少避税行为的发生。

    With the continuous development of economy, the scale of high net worth individuals is constantly expanding, and the more wealth they have, the larger gap between the rich and the poor in China has gradually become prominent, which hinders the realization of common prosperity. Personal income tax, as a tax to adjust income distribution and narrow the gap between the rich and the poor, has not fully played its due role at present. The reason is that, on the one hand, the high net worth individuals have a strong awareness of tax avoidance, and on the other hand, the anti-tax avoidance rules in China's personal income tax and the corresponding tax collection and management mechanism are not perfect, especially for the high net worth individuals. In recent years, with the implementation of the unified reporting standard (hereinafter referred to as CRS) in the Standard for Automatic Exchange of Tax-related Information in Financial Accounts (hereinafter referred to as the Standard) and the promulgation of the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the "new tax law"), it has played a certain role in inhibiting the tax avoidance of personal income tax of high net worth individuals. However, on the whole, the existing anti-tax avoidance rules and corresponding tax collection and management mechanisms in China's individual income tax can not meet the high net value.

     On the basis of domestic and foreign scholars' research on anti-avoidance of personal income tax for high net worth individuals, starting from clarifying the relationship between high net worth individuals and high-income individuals, this paper analyzes the status quo of high net worth individuals in terms of wealth, tax compliance, as well as the anti-avoidance provisions in China's personal income tax law and the anti-avoidance tax collection and management mechanism for high net worth individuals. Then, through the analysis of anti-avoidance cases of local tax authorities in Jiangsu and anti-avoidance cases in Huang Wei, it is found that the comprehensive collection scope is narrow and the anti-avoidance rules are unclear. In view of the above problems, this paper draws lessons from the successful experiences of Britain, the United States and Japan on anti-tax avoidance of personal income tax of high net worth individuals, and puts forward the following specific countermeasures and suggestions combined with the actual situation in China. First, in the new tax law, expand the scope of comprehensive collection and clarify the anti-tax avoidance rules, so that the tax authorities have a clear legal basis in the process of anti-tax avoidance; Second, strengthen cooperation with other domestic departments and international tax information exchange, so that tax authorities can obtain sufficient information; Third, under the premise of limited resources of tax authorities, tax authorities should increase the application of big data and artificial intelligence in risk identification and risk analysis, and increase risk response means to make the tax risk management mechanism more sound; Fourth, increase the punishment for tax avoidance in order to make high net worth individuals feel the losses caused by tax avoidance and reduce the occurrence of tax avoidance.