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近三年来,厦门经济特区外商投资企业代扣代缴个人收入调节税入库税款逐年大幅度增长。1987年有30家企业扣缴,237人纳税,税款3.26万元;1988年有83家企业扣缴,1067人纳税,税款15万元;1989年1—11月有168家企业扣缴,2969人纳税,税款91.8万元,外商投资企业扣缴个人收入调节税已占全市该税入库总额近五分之一。上述数据表明外商投资企业代扣代缴个人收入调节税,既有成绩,又有潜力。
In the past three years, the amount of tax on personal income adjustment tax withholding and payment by foreign-invested enterprises in Xiamen SEZ has increased substantially year by year. In 1987, 30 enterprises withholding tax and 237 people tax, tax 32600 yuan; in 1988 83 companies withholding, 1067 people tax, tax 150,000 yuan; January-November 1989 168 companies withholding , 2969 people tax, tax 918,000 yuan, withholding tax adjustment of foreign-invested enterprises income tax accounts for the city’s nearly one-fifth of the total amount of storage. The above data show that foreign-invested enterprises withholding and paying personal income tax adjustment, both achievement and potential.