【作者】 吕明艳；

【导师】 张学礼；

【作者基本信息】 国防科学技术大学 ， 公共管理， 2008， 硕士

【摘要】 近年来,随着经济全球化和我国对外开放程度的不断提升,进入我国境内任职和从事经营活动的外籍人员不断增加。这些外籍人员缴纳的个人所得税占整个地方涉外地方税的比重也日益增大。但是由于外籍人员流动性较大,涉及的个人所得税政策较为复杂,给外籍人员正确判断纳税义务和税务机关进行税源监控带来一定难度,个人所得税漏报漏缴现象时有发生,关于外企、外籍员工偷逃税款的消息频频见诸报端。如何加强外籍人员个人所得税征管工作,日益成为广大税务工作者在新形势下面临的一个新课题。本文以外籍人员个人所得税征管问题为研究对象,首先介绍了个人所得税的相关理论与政策法规,并进一步介绍了外籍人员个人所得税征管问题的现状:税源难发现;外籍人员个人所得收入核实困难;偷逃税现象比较普遍;对外籍人员的动态管理能力不强等。经过对外籍人员个人所得税征管问题的成因从理论和实践方面加以分析,提出了我国改进外籍人员个人所得税征管的具体对策。更多还原

【Abstract】 For the past few years, with economic globalization and the continuous improvement of China’s opening to the outside world, the number of the foreign staff who entered service in China and engaged in business activities has been increased. The proportion of the individual income tax paid by these foreign nationals accounted for the entire local foreign-related local taxes was also increasing. However, because of the relatively high mobility of foreign staff and the complicated individual income tax policy, the foreign nationals had some difficulties to judge the tax liability correctly and the tax authorities also had some problems to monitor sources of tax revenue, the income tax was often omitted. Therefore, how to strengthen the individual income tax collection and management of foreign nationals has increasingly become a new task of the broad masses of workers in the Inland Revenue under this new situation.Based on the foreign nationals’ individual income tax collection and management issues in Changsha City, this thesis first introduces the theory and relevant policies and regulations of individual income tax and further sums up the individual income tax collection and management of the foreign nationals in Changsha City of the status quo: Difficult to find sources of tax revenue; difficult to verify foreign nationals’ individual income; the phenomenon of tax evasion is rather widespread; the dynamic management capability of the foreign nationals is not strong and so on. After analyzed the causes of the tax collection and management problem of foreign national’s individual income tax theoretically and practically, this paper put forward some concret countermeasures of improving the tax collection and management of foreign national’s individual income tax in China.更多还原