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税务人员在向外籍人员征收个人所得税时,常需要通过税务情报核查来了解外籍人员的实际收入情况,并据实征收。在此需明确对外籍人员在国内缴纳个人所得税,有多项免税条件。按《财政部、国家税务总局关于个人所得税若干政策问题的通知》(财税字[1994]020号)的规定,外籍个人以非现金形式或实报实销的形式取得的住房补贴、伙食补贴、搬迁费、洗衣费以及按合理标准取得的境内外出差补贴暂免征收个人所得税。因此,外籍人员的差旅费可以凭有效合法的凭证,
When tax officers collect personal income tax from foreigners, they often need to understand the actual income of foreigners through tax information verification and collect them according to actual conditions. In this case, it is necessary to make clear that there are a number of tax exemption conditions for foreigners paying personal income tax in the country. According to the “Circular of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues concerning Individual Income Taxes” (Cai Shui Zi [1994] No. 020), the housing subsidies, food subsidies, relocation expenses, foreign exchange subsidies, Laundry fees and travel subsidies based on reasonable standards are exempt from personal income tax. Therefore, the travel expenses of foreigners can be valid legal documents,