涉外税务 2008年 第8期 税收实务

个人所得税征管中存在的问题与对策

作者: 唐红卫(太仓市地方税务局 江苏 太仓 215400) 上一篇 下一篇

内容摘要:

目前,台籍人员来大陆工作日益增多,但是在个人所得税征管方面还存有一些问题。本文以江苏省太仓市为例,探讨了台籍人员个人所得税征管中存在的问题,并提出了相应的对策与建议。

关键词:个人所得税 避税 征管

abstract:currently more and more taiwanese come to work in mainland china. yet there still exist some issues in individual income tax collection and administration towards this group. taking taikang city , jiangsu province as an example, this paper analyzes some issues in individual income tax administration concerning taiwanese and puts forwards corresponding countermeasures.

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