“常设机构”的非居民个税管理现状及对策分析

To Analyse on Status and Measures for Taxation Management of "Permanent body" Non-Resident

从非居民税收管理角度看,外国企业在华承包工程和提供劳务的过程中,往往会涉及"常设机构"的判定,以及对相关非居民个人(外国专家或技术人员)提供劳务征收个人所得税的问题。文中通过对"常设机构"非居民的个人税收管理存在的问题进行剖析,提出了一些针对性的建议与对策。

From the view of non-resident management,during the process of the foreign enterprises in China providing services and contracting projects it often involves the ＂permanent establishment＂ of the judge ,as well as relates the problems of non-resident individuals to provide personal income tax. This paper analyzes the problems of ＂non-resident individual tax,and provides some specific measures with the practice in recent years.