近日,国家税务总局发布“特赦”政策,负有中国纳税义务的外籍居民,只要在2004年6月30日前补缴以前欠缴或少缴的个人所得税,就可以免于罚款。同时,对负有中国纳税义务的外籍居民,如果未能准时申报缴纳个人所得税,不管是否具有逃税意图,都要被科以滞纳金、罚款等处罚。出台这项政策的目的在于,清理外籍人员个人所得税的欠税问题。 近年来,随着我国改革开放的不断深入,特别是我国加入世贸组织以后,来华工作的外籍人员日渐增多。大量涌入中国的外籍人员在国内从事各种经 Recently, the State Administration of Taxation issued a policy of “amnesty” and foreign residents with Chinese tax obligations will be exempt from fines as long as they pay back their personal income tax previously owed or paid less by June 30, 2004. In the meantime, foreign residents who bear the obligation to pay Chinese tax, if they fail to declare and pay personal income tax on time, shall be punished with fines and fines, etc., regardless of whether they have the intention of tax evasion. The purpose of introducing this policy is to clear the issue of tax arrears on personal income tax for foreigners. In recent years, with the deepening of China’s reform and opening up, especially after China’s accession to the WTO, the number of foreigners working in China has been on the increase. The influx of a large number of foreign nationals in China engaged in a variety of classics