各省、自治区、直辖市和计划单列市国家税务局、地方税务局：近来．一些地方来电询问，有些外商投资企业的董事（长）同时担任企业的直接管理职务，但其从该企业仅以董事费名义或分红形式取得收入，对其应如何征收个人所得税问题，经研究，现明确如下：一、对于外商投资企业的 State tax bureaus and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Recently. Some localities asked for inquiries: Some directors (long) of foreign-invested enterprises also hold direct management positions in the enterprise at the same time. However, from the point of claiming directorships or dividends, the directors of these enterprises only obtain income and how they should levy personal income tax. After studying, Now clearly as follows: First, for foreign-invested enterprises