| 浅议外资企业外籍高管人员个人所得税的纳税处理 |
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| 引用本文： | 田春丹,许强.浅议外资企业外籍高管人员个人所得税的纳税处理[J].科技情报开发与经济,2004,14(10):307-308. |
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| 作者姓名： | 田春丹 许强 |
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| 作者单位： | 中国电力科学研究院财资部,北京,100085 |
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| 摘 要： | 针对外商投资企业逐步增加，企业内外籍员工的个人所得税涉税金额占国内个人所得税税收金额的比例越来越大的现状，指出了实际工作中现行税收法规中有待商榷与推敲的问题，并提出了修改建议。
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| 关 键 词： | 外商投资企业 个人所得税 纳税处理 |
| 文章编号： | 1005-6033(2004)10-0307-02 |
| 修稿时间： | 2004年7月1日 |
Talking about the Treatment of Foreign High- level Managerial Personnel's Individual Income Tax in the Foreign Funded Enterprises |
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| TIAN Chun-dan,XU Qiang.Talking about the Treatment of Foreign High- level Managerial Personnel''''s Individual Income Tax in the Foreign Funded Enterprises[J].Sci-Tech Information Development & Economy,2004,14(10):307-308. |
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| Authors: | TIAN Chun-dan XU Qiang |
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| Abstract: | In the light of the present situation that the proportion of the a mo unt of the foreign personnel's individual income tax in the foreign funded enter prises in the amount of total country's individual income tax is more and more a long with the gradual increase of the foreign funded enterprises, this paper poi nts out some problems needing further discussions and deliberations in the exist ing tax laws and regulations, and puts forward some suggestions for amendment. |
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| Keywords: | foreign funded enterprise individual income tax tax treatment |
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