摘要
近年来随着我国改革开放的不断深入,越来越多的跨国企业开始重视开拓中国市场,常驻代表机构成为其进驻中国市场的"探路兵"。随着外国常驻代表机构数量的增长,相应的涉外个人所得税征管问题日益凸显。本文通过解析北京市地方税务局第五稽查局税务稽查工作中的两个典型案例,结合当前我国个人所得税相关政策,剖析外国常驻代表机构个人所得税征管存在的政策执行问题、协定适用问题以及征管技术难点等。并提出完善针对外国常驻代表机构个人所得税相关法律法规,加强对外国常驻代表机构的税收宣传,尽快实现各部门信息共享,全方位掌握外国常驻代表机构人员的相关信息等建议,以维护我国税基不受侵蚀,提高涉外税收征管效率。
Accompanying with China＇s ongoing outward-oriented reform, more and more multinational enterprises have tried to explore the Chinese markets and the permanent representative offices have become the popular organizational form in recent years. However, with the increase in the number of foreign permanent representative offices in China, the collection and administration issues of individual income tax in foreign affairs have become much more prominent. This paper analyzes two typical cases dealt by the Fifth Inspection Bureau of Beijing Local Taxation Bureau based on current individual income tax policies. The paper further analyzes tax policy implementation problems in foreign permanent representative offices, application issues of tax treaties, and technical difficulties of tax collection and administration. The paper suggests that the individual income tax laws and regulations on foreign permanent representative offices should be modified; the tax bureau should reinforce tax publicity on foreign permanent representative offices; the information network among related departments should be established as soon as possible in order to help tax bureau obtain sufficient information about foreign permanent representative offices. These measures will help maintain the country＇s tax base not be eroded and improve the efficiency of tax collection and administration in foreign affairs.
出处
《国际税收》
北大核心
2017年第12期51-54,共4页
International Taxation In China
关键词
外国常驻代表机械
个人所得税
税收征管
Foreign Permanent Representative Offices
Individual Income
Tax Tax Collection and Administration
