外籍人员个人所得税征管问题分析

The Collecting and Management of Income Tax of Foreign People

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。

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.