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dc.contributor.advisor黄君洁
dc.contributor.author杨舜
dc.date.accessioned2017-06-20T08:08:23Z
dc.date.available2017-06-20T08:08:23Z
dc.date.issued2016-07-14
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/128393
dc.description.abstract税收是政府财政收入的重要来源,而个人所得税是税收收入的重要来源之一,近年来,随着对外经济交流的日益增加,越来越多的外籍人员进入我国境内,外籍人员缴纳的个人所得税占整个涉外税收的比例越来越高。但是在外籍人员个人所得税的征管中,存在着纳税义务难以判定、收入来源多样、扣缴义务难以履行等问题,对税收征纳形成了一定风险。对外籍人员个人所得税管理的探索是加强税收征管的必要举措。 本文以H市经济技术开发区为例,在我国现行征管模式下对外籍人员个人所得税的管理进行了一定的探索。分析了在该开发区外籍人员个人所得税征管方面的现状、问题以及问题产生的原因,借鉴了美国、西班牙、日本的个人所得税的征管模式,提出改进外籍...
dc.description.abstractTaxes are an important source of government revenue and personal income tax is one of the important sources of tax revenue. With the development of economy and society in recent years,more and more foreign personal come into China. Meanwhile, the proportion of the personal income tax paid by these foreign personal accounted for the entire foreign related taxes was also increasing. However, during ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=52363&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=55092
dc.subject外籍人员
dc.subject个人所得税
dc.subject征收管理
dc.subjectForeign personal
dc.subjectPersonal income tax
dc.subjectCollection management
dc.title外籍人员个人所得税的管理研究—以H市经济技术开发区为例
dc.title.alternativeA study on personal income tax for foreign personnel based on Economic and Technological Development Zone of H city
dc.typethesis
dc.date.replied2016-05-21
dc.description.note学位:管理学硕士
dc.description.note院系专业:公共事务学院_公共管理硕士
dc.description.note学号:13920121150408


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