我国竞业限制补偿金缴纳个人所得税问题研究

发布时间：2018-06-22 13:17

本文选题：竞业限制补偿金 + 缴纳　；参考：《东北财经大学》2013年硕士论文

【摘要】：竞业限制补偿金制度是2008年实施的《中华人民共和国劳动合同法》(以下简称《劳动合同法》)确立的一项新制度,是劳动合同领域立法的一项突破,通过该项制度保护了在劳动关系中处于弱势地位的劳动者的合法权益,在一定程度上稳定了劳动关系,促进了我国劳动关系的和谐发展。《劳动合同法》实施五年以来,竞业限制补偿金制度在我国劳动实践过程中发挥了很大的作用,从《劳动合同法》的角度来讲,在一定程度上较好的保护了劳动者的合法权益,然而,由于我国目前法律体系仍然不够健全,各个部门法律之间的衔接仍很不完善,在各部门法立法的过程中难免出现漏洞,给法律实施带来一些问题。竞业限制补偿金制度在劳动合同立法领域实施较好,但各部门法并不是孤立的,从《中华人民共和国个人所得税法》(以下简称《个人所得税法》)的角度分析,对于竞业限制补偿金这样一种新的收入形式,应当如何缴纳个人所得税就显得至关重要了,我国法律体系的立法漏洞也在于此,目前尚无明确的法律对竞业限制补偿金缴纳个人所得税问题进行相关的规定,这也造成了在国家税务机关执法的过程中操作困难、标准不一、难以执行等问题,使得竞业限制补偿金这一新的收入形式并未纳入国家《个人所得税法》的征管范围之内。因此,研究竞业限制补偿金缴纳个人所得税问题,对于完善我国的立法体系,增强法律的严谨性、权威性,加强各部门法之间的衔接,实现我国法制化进程具有十分重要的意义。同时,构建我国竞业限制补偿金缴纳个人所得税的立法体系,从改善我国税收征管过程中的混乱局面,实现各地方税收征管部门征收标准和征收做法的统一,维护国家税收的严谨性、严肃性、权威性,构建和谐的劳动关系,维护社会的和谐稳定等方面来讲,也是十分必要和非常紧迫的。本文共分为四个部分：第一部分主要是对竞业限制补偿金缴纳个人所得税的基本问题的介绍,主要包括竞业限制补偿金缴纳个人所得税的概念分析、必要性分析、针对该问题出现立法空白的原因分析以及按照目前各地方税务机关混乱的做法缴纳个人所得税的不合理性分析；第二部分主要是对竞业限制补偿金缴纳个人所得税的理论之争的介绍。笔者针对目前理论界对竞业限制补偿金缴纳个人所得税问题存在的几种观点进行了较为详细的介绍,这些观点主要包括：按照偶然所得缴纳个人所得税、按照劳务报酬所得缴纳个人所得税、参照法定经济补偿金缴纳个人所得税。在对这些理论观点进行阐述的同时,笔者还从产生原因、性质、目的等方面对竞业限制补偿金和其他几种性质的收入形式进行了全面的比较,并对其不合理性进行了分析。在对这些观点进行批判的继承的基础上,笔者通过总结得出了竞业限制补偿金缴纳个人所得税的税目问题；第三部分主要介绍了有关国家竞业限制补偿金缴纳个人所得税的相关规定及其对我国的借鉴价值。在本部分中,笔者首先从英美法系和大陆法系两个角度切入,分别选取了美国、瑞典等几个比较有代表性的国家,介绍了其关于竞业限制补偿金缴纳个人所得税的若干规定,并通过对各国的立法规定和我国理论与实践中的做法的比较,得出了各国立法对我国立法完善的一些启示。然而,鉴于各国关于个人所得税的立法规定中,都是以概括性或排除性的立法方式表述的,因此,直接对竞业限制补偿金缴纳个人所得税问题进行阐述的并不多,这就造成了国际立法借鉴的不充分,给问题的探讨和结论的得出带来一定的困难；第四部分主要是对竞业限制补偿金缴纳个人所得税问题立法构建的设计和构想,这也是本文论述的重点。在本部分中,笔者主要从竞业限制补偿金缴纳个人所得税立法层次的选择、征税税目的确定、缴税方法的选择、适用税率的确定、适用的税收优惠政策、税款的缴纳方式等方面进行了较为详细的阐述。论文主要采用了对比和综合归纳的研究方法,通过我国和西方发达国家对竞业限制补偿金缴纳个人所得税问题的不同规定,进行综合归纳,得出我国竞业限制补偿金缴纳个人所得税存在的问题及改进的措施。本文的创新点：一是从《个人所得税法》的角度对竞业限制补偿金进行了较为全面的分析；二是针对目前的立法空白,对竞业限制补偿金缴纳个人所得税的立法进行了创造性的构建。
[Abstract]:This system is a new system established by the Labor Contract Law of the People ' s Republic of China ( hereinafter referred to as Labor Contract Law ) , which is implemented in 2008 . It is a breakthrough in legislation in the field of labor contract .

This paper is divided into four parts : the first part is the introduction of the basic problem of paying individual income tax on the compensation payment for the competition industry , mainly including the concept analysis and the necessity analysis of the individual income tax paid by the competition restriction compensation fund , the analysis of the causes of the legislative gap in the problem , and the unreasonable analysis of the individual income tax in accordance with the current confusion of the local tax authorities .
The second part is mainly about the debate about the theory of the payment of individual income tax on the compensation fund of competition restriction .
The third part mainly introduces the relevant regulations on the payment of individual income tax and the reference value to our country . In this part , the author gives some inspiration to the perfection of the legislation of our country from both the Anglo - American law system and the continental law system .
The fourth part is mainly about the design and conception of the legislation construction of the individual income tax paid by the compensation fund of the competition restriction , which is the focus of this paper . In this part , the author mainly discusses the choice of the legislation level of individual income tax , the determination of the tax purposes , the choice of the tax payment method , the determination of the applicable tax rate , the applicable tax preferential policy and the payment method of tax .

This paper mainly adopts the research methods of comparative and comprehensive induction . Through the comprehensive induction of the different stipulation of the individual income tax paid by China and the developed countries to the compensation payment of the competition industry , the author concludes that the compensation payment for the competition in China is the problem of the individual income tax and the improvement measures . The innovation point of this paper is that a comprehensive analysis is carried out from the perspective of the Individual Income Tax Law of China .
Second , in the light of the current legislative gap , the legislation on the payment of individual income tax on the compensation of compensation for competition industry has been constructed .
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.5

【参考文献】