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桂林市涉外税务分局为了加强对个人所得税的征收管理,积极主动与市外汇管理局加强联系,取得了他们的支持和配合。桂林市的外商投资企业和外国企业如果未按税法的规定将外籍人员应纳的个人所得税扣缴入库,涉外分局就不在企业的汇出工资的汇款单上签署“已办税务手续”,市外汇管理局在企业要求汇出工资的汇款单上没有看到涉外税务分局的签字,就不给企业办理将工资汇出境外的手续。这一措施较好地控制了税源,减少了税款的流失,效果比较好。从1988年发立涉外税务分局到1991年底止,外商投资企
In order to strengthen the collection and management of personal income tax, Guilin Foreign Taxation Bureau has been proactively strengthening contacts with the Municipal Administration of Foreign Exchange and obtaining their support and cooperation. If foreign-invested enterprises and foreign enterprises in Guilin do not withhold the personal income tax payable by foreigners in accordance with the provisions of the tax law, the foreign-related branch shall not sign the “already-done tax formalities” on the remittance remittance of the enterprise’s remittance. The city SAFE in the business requirements of the remittance remittance slip did not see the signing of the Foreign Taxation Bureau, not to the enterprise for remitting wages abroad. This measure has better control of the tax sources, reducing the loss of taxes, the effect is better. From the establishment of the Foreign Tax Bureau in 1988 to the end of 1991, foreign-invested enterprises