中国经济社会的繁荣发展使得中国人民对高水平、多样化的精神文化产品的追求迅速增长,外国文艺团体或外籍个人来华演出日渐频繁,我国税务机关也加强了这方面的管理。外国文艺团体或外籍个人来华演出的所得税需综合运用国内法和税收协定的规定,才能正确征税。 The prosperity and development of China’s economy and society have led to the rapid growth of Chinese people’s pursuit of high-level and diversified spiritual and cultural products. The performance of foreign literary and art groups or foreign individuals in China has been increasingly frequent, and our tax authorities have also stepped up their management in this regard. The income taxes performed by foreign literary and art groups or foreign individuals in China must be taxed correctly by applying the provisions of the domestic laws and tax treaties together.