风险点一点近年来,外资企业不断进入中国市场,不少外商投资企业除了为境内雇员正常申报个人所得税外,往往忽略了为外籍雇员在境内取得的工资薪金作代扣代缴个人所得税。这些外商投资企业误认为,外籍雇员的工资薪金是由境外关联企业支付,没有支付工资薪金自然不需要代扣代缴个人所得税。案例说一说年初,大型跨国企业H集团派遣一批外籍人员到我国 In recent years, foreign-invested enterprises have continuously entered the Chinese market. Many foreign-invested enterprises often neglect the personal income tax withheld and paid for the wages and salaries obtained by foreign employees in China except for the normal reporting of personal income tax for domestic employees. These foreign-invested enterprises mistakenly believe that the salaries and salaries of foreign employees are paid by overseas affiliates. If they do not pay salaries and wages, they naturally do not need to withhold and pay personal income tax. Case Study At the beginning of the year, H Group, a large multinational corporation, sent a group of expatriates to our country