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一、居民的概念国际税法关于居民的一般定义,是以各国国内税法对居民征税的规范为基础的。根据现有资料,当今世界行使居住管辖权的各国,其税法对居住于本国的自然人和法人所作出的征税规范,都是从国家与居民之间关系的角度,以住所、居所、居住期或其它类似标准为依据,来确定居民的税收法律地位和国家与居民之间的权利义务关系的。因此,在行使居住管辖权的国家里,居民的一般定义可表述为:居民一语是指
I. Concept of Residents The general definition of resident tax under the International Tax Code is based on the norms of taxation of residents by domestic tax laws of various countries. According to the available information, all countries that exercise the domicile of jurisdiction in the world today, whose tax code is imposed on natural and legal persons residing in their own country, are based on the relationship between the state and their inhabitants in terms of their residence, residence, Or other similar standards as the basis to determine the tax legal status of residents and the rights and obligations between the state and residents. Thus, in countries exercising domicile of jurisdiction, the general definition of resident may be stated as: “resident” means "