Research On Administration Of Foreigner Personal Income Tax In Langfang Etdz

With the deepening of reform and opening up, China's economy is increasingly integrated into the international economic system, and she has been becoming the world's largest emerging economies in the world. International transfer of production is the most significant symbol of this process. Adapted to this transferring trend, a large number of high-income foreigners have been influxing into China. With their enjoying the incentives provided by Chinese government, the foreigners also must be committed to report and pay personal income tax on the basis of Tax laws and regulations. However, during the collecting process, such difficulty prevails as deciding tax liability, hard to fulfill withholding tax, and tax evasion. This phenomenon has been eroding the personal income tax base, resulted in loss of tax power of China. In this context, the collecting of foreign individual income tax is increasing becoming the most important task of local tax authorities at all levels. On the fully research of present situation of collecting of foreigners'tax in Lang Fang ETDZ, the author generalized the existing problem in the process of collecting and provided one innovative solving method by learning from the successful experience from home and abroad.The innovative points of this thesis contain two sides. Firstly, it is the first time that foreigners'personal income tax collecting model be developed in China, which can be used to solve the existing problem. Secondly, the tentative idea that the true tax-source conditions can be obtained by the cooperation with international certified public accountants through internet has been provided in this thesis.Limited by the author's knowledge, this thesis also has two inadequates. Firstly, the conclusions stay at the assumption level and remain to develop the practical details. Secondly, the assumptions of the conclusion may restrict the application fields.The further research can be developed to improve the model so as to make much more contributions for maintaining the dignity and the tax sovereignty of the tax laws and regulations.