Study On The Legal Countermeasures To The Loss Of Individual Income Taxes On Foreigners

With the rising of the China's international status and the rapid development of economic globalization,China's increasingly close relationship with the rest of the world,more and more foreign personnel by the extensive and profound Chinese culture and attracted by the prosperity of economy development,choose settled living and working in China.According to the statistics of the entry and exit management section in recent years,the number of foreigners entering the country was 58,010 million in 2012,include 28.31 million people visited.Since the beginning of the 21 st century,the number of foreign personnel has increased by about 10% per year in China.In terms of population statistics in 2013,the number of people living in China has reached nearly800,000,mainly including staff,teachers,international students,representatives of foreign companies in China and their families?From the perspective of the country,mainly including South Korea,the United States,and Japanese,Hong Kong,Macao and Taiwan.From the employment situation,it is mainly the staff,teachers and representatives of foreign companies in China.An increase in the number of foreign staff made important contribution to our country tax revenue,but there were tax collection and administration problem existed at the same time,foreign personnel are truthful,accurate and complete,and timely report and pay individual income tax in our country become influence expatriates and important subject of tax collection and administration.At the beginning of the reform and opening up in China in order to develop the economy,in the personal income tax law and guoshuifa [1997] N0.54,guoshuihan[2001] 2001 date file,and the fiscal and taxation word [1994] NO.020 and guoshuihan [1994] NO.440 and other stipulated many expatriates file tax preferentialpolicies."Tax law" the sixty-fourth is expressly provided for tax evasion behavior,but the collection authority tax evasion is also used in the treatment of foreign staff payment of taxes or penalties such as fines,penalties,low punitive expatriates tax evasion phenomenon is serious.But in recent years the rapid development of China's economy,a large number of foreign workers into the territory of China to work in office,although the situation of our country has changed,the corresponding tax collection and administration system,laws and regulations of foreign staff did not keep pace with The Times?So in order to safeguard national tax sovereignty,to ensure tax timely,accurate warehousing,it is necessary to strengthen the tax collection and administration of foreign workers,from the Angle of the tax on foreign tax loss of personnel specification,an increase in revenue of sustainable development and promote the health of the taxation of foreign workers.Based on "foreign staff personal income tax,tax evasion of law countermeasures study",starting from the foreign personnel loss of tax collection and administration case,the design of our country personal income tax,tax system structure and foreign personnel loss of personal income tax collection and management present situation and the present situation were analyzed and countermeasures are put forward.This paper is divided into three parts: introduction,text and conclusion,and the main body is divided into three chapters.The introduction mainly introduces the background,significance,research status and research methods of the article.The first chapter analyzes the tax evasion case of foreign executives of TEP(Shanghai)company,leads to the current situation of tax loss of foreign nationals,and explores the causes of the loss.The second chapter of the Shanghai foreign individuals reverse the use of Chinese tax resident status for individual income tax case analysis is introduced,which leads to the current problems existing in the tax collection and administration of foreign personnel,and reflects the present situation of tax collection and administration,analyzes its causes.The third chapter,according to the previous two chapters case loss and derivation of the status quo and analyses the current situation of the collection and administration,tax evasion of the law leads to foreign staff countermeasures,mainly from three aspects such as legislation,law enforcement,law-abiding,for advice.This paper introduces the problem of personal income tax collection and management of foreign personnel through the case study,and there must be some deficiencies in the research andanalysis of the problem.