| 外籍人员个人所得税征管问题分析 |
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| 引用本文： | 李堃. 外籍人员个人所得税征管问题分析[J]. 吉林省经济管理干部学院学报, 2004, 18(2): 57-58 |
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| 作者姓名： | 李堃 |
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| 作者单位： | 吉林省地方税务局,吉林,长春,130061 |
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| 摘 要： | 入世后外籍人员个人所得税的征管问题日显突出，也是容易引发偷漏税问题的薄弱环节。通过对现行个人所得税税收政策、征管措施和办法等的分析，从完善相关税收政策、加强国际税收合作和部门协调等方面提出了解决这一问题的建议。
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| 关 键 词： | 外籍人员 个人所得税 |
| 文章编号： | 1009-0657(2004)02-0057-02 |
| 修稿时间： | 2003-12-23 |
The Collecting and Management of Income Tax of Foreign People |
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| Li Kun. The Collecting and Management of Income Tax of Foreign People[J]. Journal of Jilin Province Economic Management Cadre College, 2004, 18(2): 57-58 |
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| Authors: | Li Kun |
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| Abstract: | After entering WTO,the collecting and management of income tax of foreign people has become serious and it has become a weak point of tax management.By analyzing the policies,collecting measures and ways of income tax,this article puts forward some suggestions in perfecting related tax policies,strengthening international co-operation etc. |
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| Keywords: | Foreign people Income tax |
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