A Research On The Collection And Management Of Individual Income Tax For Foreign Individuals

With the globalization of economic and the increasing of foreign trading, more and more foreign individuals take jobs in China therefore they have made much contribution to the tax revenue of our country, especially in the area of individual income tax. However, at the same time, it remains a serious issue that whether the foreign individuals have paid their individual income tax timely and fully. In order to settle above issue, the research on the collection and management of individual income tax for foreign individuals has become an important topic.This paper covers the status of the collection and management of individual income tax for foreign individuals, foreign tax theories and the history of the development process of our country's individual income tax. This paper focuses on the analysis of different problems about the individual income tax for foreign individuals, and also proposes corresponding solution from our view. This paper is divided into five chapters:the first chapter introduces the background, significance and the status of the research; the second and the third chapters analyze our current mode and the statistical data of individual income tax; the last two chapters focus on the problems arising from the process of collection and management and propose some solution. As a study on the collection and management of individual income tax for foreign individuals, certainly there are some shortcomings in our research.