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在中国境内,外国公司作为纳税人也同样必须遵守中国的税法。今年5月22日,意大利亚仕纪地基建筑有限公司到省地税局小浪底直属局征收服务厅补缴了应扣未扣的14名外籍职员个人所得税134,090.94元。 小浪底水利枢纽工程作为国家引用世行贷款、通过国标招标形式承建的跨世纪工程,现有12个外国公司共八百余名外籍人员参与工程建设。由于外籍人员工薪收入水平很高,每月每人工薪收入一般在1万元到3万元,因此加强小浪底区域内外籍人员的个人所得税征管,成了省地税局小浪底直属局税收工作的重点。在征收过程
In China, foreign companies as taxpayers must also comply with Chinese tax laws. May 22 this year, Italy Asi Ji Foundation Construction Co., Ltd. to the Provincial Local Taxation Bureau Xiaolangdi directly under the Office of Public Security Office to pay the unpaid 14 expatriates personal income tax of 134,090.94 yuan. Xiaolangdi Hydro Project, as a cross-century project under the state’s bidding of World Bank loans through tendering in the form of a national bid, currently employs a total of more than 800 foreign nationals from 12 foreign companies to participate in the project construction. Due to the high level of wage income of foreigners, the monthly salary per person usually ranges from 10,000 yuan to 30,000 yuan. Therefore, strengthening the personal income tax collection and administration of expatriates in Xiaolangdi area has become the focus of taxation work of the Directorate of Xiaolangdi Bureau of the Provincial Local Taxation Bureau. In the collection process