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对工资、利息、股息等项收入所得如何进行税收处理,是世界各国所得课税中的重要内容。工资、利息、股息等项收入所得,与企业的一般生产经营所得相比,具有特殊性,因而世界各国对其税收处理也不尽相同。一、工资收入的国际处理世界各国一般都对本国境内的个人工资收入课税,工资收入成为个人所得税的主要课税客体。在国际上,当非居住国政府对跨国自然人来源于本国境内的工资所得行使地域税收管辖权征税时,一般会遇到两种不同的情况:一是“非居住国体现工资”;二是“非居住国不体现工资”。对这两种情况的工资收入,在税收处理上是不同的。
The tax treatment of income from wages, interest, dividends and other incomes is an important part of income taxation in all countries in the world. Income from wages, interest, dividends and other items of income, compared with the general business income of the enterprise, is special and therefore tax treatment is not the same for all countries in the world. I. International Treatment of Wage Income Generally, all countries in the world pay tax on the individual’s wage income in their own country, and wage income has become the main object of taxation on personal income tax. Internationally, when a non-resident government collects taxes on the exercise of regional tax jurisdiction over the wage income of a multinational natural person from its own territory, two different situations are generally encountered: “First,” non-resident countries reflect their wages; secondly, “Non-resident countries do not reflect wages.” Wages and salaries in these two cases are different in tax treatment.