| 加强外籍人员个人所得税征管 |
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| 引用本文： | 侯平,张海波,徐自强.加强外籍人员个人所得税征管[J].涉外税务,2007(7):77-78. |
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| 作者姓名： | 侯平 张海波 徐自强 |
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| 作者单位： | 无锡市地方税务局涉外分局,江苏,无锡,214002 |
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| 摘 要： | 本文介绍了抓登记促征管、建立税务约谈机制、积极开展情报交换工作、把好离境清税关等加强外籍人员个人所得税征管的具体做法,并就如何加强外籍人员个人所得税征收管理提出了建议。
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| 关 键 词： | 外籍人员 个人所得税 税收征管 |
On Enhancing Individual Income Tax Administration concerning Foreign Personnel |
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| Ping Hou,Haibo Zhang,Ziqiang Xu.On Enhancing Individual Income Tax Administration concerning Foreign Personnel[J].International Taxation In China,2007(7):77-78. |
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| Authors: | Ping Hou Haibo Zhang Ziqiang Xu |
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| Abstract: | This article introduces concrete measures of enhancing individual income tax administration concerning foreign personnel, such as improving register system, arranging tax talks, developing information exchange networks and clearing up the tax liability of foreign personnel before his leaving China. It also puts forward some further suggestions to improve tax administration of foreign personnel. |
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| Keywords: | Foreign personnel Individual income tax Tax administration |
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