A Research On The Problems Of Foreign National's Individual Income Tax Collection And Management

For the past few years, with economic globalization and the continuous improvement of China's opening to the outside world, the number of the foreign staff who entered service in China and engaged in business activities has been increased. The proportion of the individual income tax paid by these foreign nationals accounted for the entire local foreign-related local taxes was also increasing. However, because of the relatively high mobility of foreign staff and the complicated individual income tax policy, the foreign nationals had some difficulties to judge the tax liability correctly and the tax authorities also had some problems to monitor sources of tax revenue, the income tax was often omitted. Therefore, how to strengthen the individual income tax collection and management of foreign nationals has increasingly become a new task of the broad masses of workers in the Inland Revenue under this new situation.Based on the foreign nationals' individual income tax collection and management issues in Changsha City, this thesis first introduces the theory and relevant policies and regulations of individual income tax and further sums up the individual income tax collection and management of the foreign nationals in Changsha City of the status quo: Difficult to find sources of tax revenue; difficult to verify foreign nationals' individual income; the phenomenon of tax evasion is rather widespread; the dynamic management capability of the foreign nationals is not strong and so on. After analyzed the causes of the tax collection and management problem of foreign national's individual income tax theoretically and practically, this paper put forward some concret countermeasures of improving the tax collection and management of foreign national's individual income tax in China.