Research on cross border tax avoidance and anti tax avoidance rules in the digital economy
Zhang Wen，Zhang Chi
School of Law,People′s Public Security University of China
Abstract： In the era of digital economy, High Net Worth Individuals(HNWIs) often adopt cross-border ways to avoid taxes, and China′s Individual Income Tax Law has not yet set up systematic anti-avoidance provisions. It doesn′t match the practical needs of responding to anti-avoidance of taxes by HNWIs. Anti-avoidance rules of China are characterized by vague core identification standards, unsound tax collection and management system, low level of taxpayers′ self-awareness and lack of international collaboration. Therefore, by analyzing the difficulties of HNWI tax collection and management in China and drawing on the advanced experience of other countries, it can be improved in the following aspects: firstly, to enhance the degree of conscious compliance of HNWI taxpayers; secondly, to improve the process and procedures of HNWI tax collection and management; and thirdly, to strengthen the international information exchange mechanism.
Key words : digital economy; personal income tax; anti-avoidance; high net worth individuals
