I个人所得税反避税规则的比较与借鉴摘 要在税收结构下，个人所得税是国家税收重要且关键的组成部分，由于个人所得税反避税规则的不完善，使得有意之人利用税收漏洞降低个人纳，随着CRS 在国际盛行和新个人所得税法引入了反避税条例，为减少税收的流失以及与国际税收治理达成共识，个人所得税反避税规则的研究是税收管理的重要工作。本文从我国个人所得税的避税现状出发，包括我国自然人在境外避税、外籍人员在境内避税问题，分析反避税从无到有的实施现状，列出反避税所需解决的问题现状，另外通过比较国内外自然人的避税现状和借鉴各国对个人所得税避税的应对措施，从而为我国个人所得税反避税规则研究提出几点对策与建议。关键词：个人所得税；规则；反避税；避税IIComparison and reference of anti avoidance rules of personal income taxAbstractUnder the tax structure, personal income tax is an important and key part of national tax. Due to the imperfection of anti avoidance rules of personal income tax, people who intend to use tax loopholes to reduce their personal income. With the prevalence of CRS in the world and the introduction of anti avoidance rules in the new personal income tax law, in order to reduce the loss of tax and reach a consensus with international tax governance, personal income tax is anti avoidance The study of tax avoidance rules is an important work of tax management. This paper starts from the current situation of tax avoidance of personal income tax in China, including the problems of tax avoidance of natural persons abroad and foreign personnel in China, analyzes the current situation of the implementation of anti tax avoidance from scratch, lists the current situation of the problems to be solved in anti tax avoidance, in addition, by comparing the current situation of tax avoidance of natural persons at home and abroad and drawing on the Countermeasures of individual income tax avoidance from othe...
