论文部分内容阅读
我们在个人所得税和个人收入调节税的征收中往往碰到名义工资如何课税的问题,其中既有是否合法更有是否合理的问题。第一是课税主体难以确定。按现行规定,在计税时要把名义工资作为课税客体,但谁是课税主体呢?例如某外国企业的办事处通过劳动服务公司雇请一个中方人员,办事处每月向劳动服务公司支付工资3,000元(姑且称为名义工资),劳动服务公司支付给中方人员1,200元(实际工资),那么确定谁是课税主体呢?如果是劳动服务公司的话,他是服务企业并不是劳动者;如果是中方人员的话,他确实没有收过3,000元,怎能按3,000元纳税呢? 第二是义务扣缴单位难以确定。还以上例研究,如果以办事处为扣缴单位的话,他并不是实际工资的支付人,也不知道中方雇员的工资是多少。如果以劳动服务公司作为义务扣缴人则课税
In the collection of personal income tax and personal income tax adjustment, we often encounter the question of how nominal tax should be taxed, among which is whether it is legal, more reasonable or not. The first is difficult to determine the main tax. For example, a foreign enterprise office employs a Chinese employee through a labor service company, and the office pays monthly labor service companies If you are a labor service company, he is a service company and you are not a laborer. If you are a labor service company, then you are not a laborer; If it is a Chinese officer, he really did not receive $ 3,000. How can he pay $ 3,000? The second is that it is difficult to determine the obligated withholding unit. In the above case study, if the office is withholding, he is not the payer of the actual salary nor does he know what the salary of the Chinese employee is. Taxes are imposed if the labor service company is obligated to withhold