| 个人所得税征管中存在的问题与对策 |
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| 引用本文： | 唐红卫.个人所得税征管中存在的问题与对策[J].涉外税务,2008(8). |
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| 作者姓名： | 唐红卫 |
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| 作者单位： | 太仓市地方税务局,江苏,太仓,215400 |
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| 摘 要： | 目前,台籍人员来大陆工作日益增多,但是在个人所得税征管方面还存有一些问题。本文以江苏省太仓市为例,探讨了台籍人员个人所得税征管中存在的问题,并提出了相应的对策与建议。
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| 关 键 词： | 个人所得税 避税 征管 |
Issues in Individual Income Tax Collection and Administration and Their Countermeasures |
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| Hongwei Tang.Issues in Individual Income Tax Collection and Administration and Their Countermeasures[J].International Taxation In China,2008(8). |
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| Authors: | Hongwei Tang |
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| Institution: | Hongwei Tang |
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| Abstract: | Currently more and more Taiwanese come to work in mainland China. Yet there still exist some issues in individual income tax collection and administration towards this group. Taking Taikang City , Jiangsu province as an example, this paper analyzes some issues in individual in- come tax administration concerning Taiwanese and puts for- wards corresponding countermeasures. |
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| Keywords: | Individual income tax Tax-avoidance Collection and administration |
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