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在对外商投资企业进行纳税检查时,我们不仅注意检查企业应纳的税款,而且注意检查外方人员应纳的个人所得税。一、了解实际在企业中工作的外方人数,查阅企业历次董事会纪要,对没有向税务机关申报缴纳个人所得税的外方人员,耐心细致地宣传解释我国个人所得税法的规定,责令其申报境内境外的工资、薪金收入,依法缴纳个人所得税。我市有一家中美合资企业,在该企业中有三位美方人员去年一直没有申报缴纳个人
When conducting tax inspection on foreign-invested enterprises, we not only pay attention to inspecting the tax payable by the enterprises, but also pay attention to checking the personal income tax payable by foreigners. First, understand the actual number of foreign companies working in the enterprise, access to the history of the previous board of directors of the enterprise, not to the tax authorities to declare and pay personal income tax of foreign personnel, patiently and meticulously publicize the provisions of our personal income tax law, be ordered to declare their territory Wages, salary income, according to the law to pay personal income tax. There is a Sino-U.S. Joint venture in the city where three American personnel did not declare and pay individuals last year