对“三陪小姐”征税是耶非耶

• 作 者: 陈裕海
• 机 构: 湖北武汉中南财经大学财税系
• 出 处: 山东税务纵横
• 发表日期: 2000年05期
• 关键词: 税务机关 个人所得税 合法性 应税收入 课税客体 金三角 社会人士 公安机关 照章纳税 税收实践

目前全国已有许多地区对娱乐业中的“三陪小组”征收个人所得税，但是，一些地方心存疑虑，缩手缩脚，有畏难情绪，从而形成了个人所得税征管漏洞；　　而且，社会上不少人士仍不太理解，难以　接受，不时传出种种议论。这种现象的　出现，归根结蒂是由于很多人对税收的本质、?

At present, many regions in the country have levied personal income tax on the “escort group” in the entertainment industry. However, some places have misgivings and scared emotions, resulting in a loophole in personal income tax collection and management. Moreover, many people in the community still have Do not understand, unacceptable, from time to time a variety of arguments. The emergence of this phenomenon, in the final analysis, is due to the nature of taxation by many people.