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个人所得税征管中存在的问题与对策
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, 0(8)
作者姓名:唐红卫
作者单位:太仓市地方税务局,江苏,太仓,215400
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。

关 键 词:个人所得税  避税  征管

Issues in Individual Income Tax Collection and Administration and Their Countermeasures
Hongwei Tang. Issues in Individual Income Tax Collection and Administration and Their Countermeasures[J]. International Taxation In China, 2008, 0(8)
Authors:Hongwei Tang
Affiliation:Hongwei Tang
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.
Keywords:Individual income tax Tax-avoidance Collection and administration
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