三资企业个人所得税管理看起来比较简单,但实际操作却异常复杂。归纳起来,容易在七个方面形成税收漏洞。 一是红包漏洞。有的三资企业采用国外工资奖励方法,除每月账面工资外,还发放一定数量红包。该红包数额不公开,在账面上只是一个汇总数,税收检查时,财务人员只把红包按人数平均分摊到每个职工。此一来,管理人员的高工资变成了低工资,而普通职工的工资加上分摊红包数额也未到个人所得税的征纳起点,而得到红包的管理人员也就少缴了个人所得税。 Foreign-funded enterprise personal income tax management looks relatively simple, but the actual operation is extremely complicated. To sum up, it is easy to form tax loopholes in seven aspects. First, red packets loopholes. Some foreign-funded enterprises to adopt the method of reward abroad, in addition to the monthly book pay, but also issued a certain number of red envelopes. The amount of the red envelope is not open, on the book is only a summary of the tax inspection, the financial officers only red envelopes, according to the average number of workers assigned to each. As a result, the management of high-paid into a low salary, while the average worker’s salary plus the amount of red envelopes have not yet reached the starting point of the personal income tax, and managers who receive red envelopes also pay less personal income tax.