涉外税务 2008年 第2期 税收实务

建立预警评估体系 加强个人所得税监控

侯平 杜晓玲(无锡市地方税务局涉外分局 江苏 无锡 214002) 上一篇 下一篇

内容摘要:

为了建立外籍人员个人所得税监控管理的有效机制,江苏省无锡市地方税务局以科学化、精细化管理为导向,运用现代化管理方法和信息化手段,建立了外籍人员工薪收入指标预警评估体系(以下简称为“预警评估体系”),本文分析了该预警评估体系的监控效果,并提出了进一步完善预警评估体系的具体措施。

关键词:收入指标 预警评估 个人所得税 监控

abstract:the local tax bureau of wuxi city in jiangsu province has established an income forecasting system for foreign personnel, which boasts of modernized management and advanced information techniques. up to now the system has exerted an effective supervision over individual income tax payment of foreign personnel. this paper first introduces functions of the forecasting system, and then moves to detailed information about its development and effects. finally the paper provides some practical solutions for further improvement of the system.

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