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随着引进外资工作的发展,厦门经济特区涉外税收征管的范围和对象迅速增多。到目前止,我市已批准设立的外商投资企业480家,外商及港澳公司常驻代表机构122家,外商承包建筑装修工程累计近80项,预提所得税项目累计30多项,个人所得税(包括对工资、薪金、财产租赁等征税)累计1000多人,此外还对在厦门港口从事运输的外国轮船征税。今年预计涉外税收入库将达5500万元,比以往年度有较大幅度的增长。面对日益增加的征管对象,如何加强涉外税收的征收管理,这是我们基层税务机关面临的迫切问题。
With the development of the work of attracting foreign investment, the scope and objects of foreign-related tax administration in Xiamen Special Economic Zone have increased rapidly. So far, the city has approved the establishment of 480 foreign-invested enterprises, foreign and Hong Kong and Macao permanent representative offices 122, foreign contracted construction and renovation projects total nearly 80, a total of more than 30 accrued income tax items, personal income tax (including Taxes on wages, salaries, property leases, etc.) totaling more than 1,000 people, as well as taxes on foreign ships engaged in the port of Xiamen. This year foreign tax receipts are expected to reach 55 million yuan, a substantial increase over previous years. In the face of the ever-increasing collection of tax collection targets, how to strengthen the collection and management of foreign-related taxes is an urgent issue that our grassroots tax authorities are facing.