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近段时期以来,福建莆田、辽宁沈阳、山西太原等地的税务部门纷纷发文向营业性歌舞娱乐场所中的临时性服务人员征收定额税金,引起社会公众的广泛关注和非议。争论的焦点主要在于对作为临时性服务人员主体的“三陪”小姐征税是否合法,政府的征税行为是否在事实上承认了“三陪”行为的合法性上。就此,笔者谈几点看法。
Recently, taxpayers in Putian, Fujian Province, Shenyang in Liaoning Province, Taiyuan, Shanxi Province and other places issued tax on temporary fees to temporary service personnel in commercial and entertainment places, causing widespread public concern and criticism. The debate mainly focuses on whether it is legal to levy taxes on Miss Sanpei, who is the main body of the temporary service, whether the government’s taxation practice in fact recognizes the legality of the “three accompanyations.” In this connection, I talk about the views.