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去年,我们对外籍人员依法征收个人所得税的工作中,遇到了一个扯皮案件,扯皮一年,几经周折,直到年底,才突破难关,征收入库税款700多元。这笔税款虽然不多,但难度很大。说它“难度很大,”一是因为有六位外籍人在阳市安装冷库设备,我方并不付给报酬,工资由外籍人员所在国雇主在我国境外支付,我们难管;二是这六位外籍人员的纳税观念非常谈薄,经过我们先后曾五次同他们直接接触和一次正式书面通知,他们仍然拒绝申报纳税;三是他们国家驻华的大使馆出面,大使馆三次来函支持纳税人不申报纳税,还恐吓我们扰乱他们的工作,声称要撤走专家,要我们负责任。
Last year, we encountered a case of wrangling among foreigners in the course of levying personal income tax in accordance with the law. After passing a series of twists and turns, we failed to break through the difficulties and collected more than 700 yuan of storage tax at the end of the year. Although this tax is not much, but difficult. It is “very difficult,” because first of all, because six foreigners install cold storage equipment in Yang City, we do not pay remuneration. We pay the wages by foreign employers who pay outside of our country. The tax concessions of the six expatriates are very talked about. After we contacted them directly five times and formally notified them in writing, they still refused to declare tax payment. Third, they embassinated the embassies in their country and made three communications by the embassy in support of tax payment People do not declare taxes, but also intimidate us to disrupt their work, claiming to withdraw experts, we need to be responsible.