国家税务总局和文化部近日联合制定并下发了《演出市场个人所得税征收管理暂行办法》，按照这一管理办法，演职员如果偷税情节恶劣，或者被第三次查出偷税的，除税务机关对其依法惩处外，文化行政部门可根据情节轻重停止其演出活动半年至一年．根据这一暂行办法，演职员参加非 Recently, the State Administration of Taxation and the Ministry of Culture jointly formulated and promulgated the Interim Measures for the Administration of the Collection of Individual Income Taxes on the Performance Market. According to this management approach, if the commissioners evade the tax evasion or the third evasion of tax evasion, the tax authorities In accordance with the law, the cultural administration department may stop its performance activities for six months to one year according to the severity of the plot. According to this interim measure, non-member credits