| 外籍人员个人所得税的计算缴纳 |
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| 引用本文： | 吕芙蓉.外籍人员个人所得税的计算缴纳[J].涉外税务,2010(3). |
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| 作者姓名： | 吕芙蓉 |
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| 作者单位： | 中南财经政法大学财税学院; |
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| 摘 要： | 近年来,我国境内外籍人员不断增多,使得外籍人员在华纳税问题逐渐成为人们关注的焦点。本文从现行税收法律法规出发,介绍了外籍人员取得的工资薪金、奖金以及其他几种特殊情况的个人所得税的具体缴纳方法。
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| 关 键 词： | 外籍人员 个人所得税 应纳税所得额 |
Calculation and Payment of Personal Income Tax for Foreign Individuals |
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| Furong Lv.Calculation and Payment of Personal Income Tax for Foreign Individuals[J].International Taxation In China,2010(3). |
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| Authors: | Furong Lv |
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| Abstract: | In recent years, the growing number of foreigners in China has made their tax issues become a focus. Starting from current tax laws and regulations, this paper introduces the way how foreigners should pay personal income tax for their wage payments, bonus, and some other specific payments. |
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| Keywords: | Foreigner Personal income tax Taxable Income |
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