工资、薪金所得,是我国个人所得税法中列举纳税项目的第一项,也是最主要的一项。所谓工资、薪金所得,实质上是一种受雇劳务报酬的所得,其纳税人主要是受雇的外籍人。他们的劳务报酬复杂多样,项目繁多,在不同的行业、地区,工资、薪金报酬也各不相同。现行税法规定对各项不同性质的劳务报酬应否列入工资、薪金所得范围征税,也难明确划分。以下是我们在工作中常遇到的外籍雇员的劳务报酬项目: Wages and salaries are the first and most important item of the tax items listed in the Individual Income Tax Law of our country. The so-called wages and salaries, income is essentially a kind of paid labor services, the taxpayers are mainly employed foreigners. Their remuneration packages are complex and diversified, with numerous projects. They also vary in payroll and salaries in different industries and regions. The existing tax law stipulates that it is difficult to make a clear distinction whether the remunerations for various services of different nature should be included in the scope of salary and salary income. The following are the remuneration packages for foreign employees that we often encounter at work: