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一位国外知名律师事务所的首席代表,既从事律师工作,又从事事务所管理工作,平均每年向我国税务机关申报收入仅50余万元,比事务所中一些中国籍律师的收入还要低一半,这显然不合常理。核查过程中,北京市地方税务局第五稽查局敏锐地发现了这一问题,寻根究底,最终证实其在境外获得的大笔分红收入未在我国申报纳税。税务机关对其工资、薪金给予了重新核定,最终追缴其个人所得税及罚款合计800余万元,成为北京市地税局对外籍人员工资、薪金收入核定征收个人所
The chief representative of a well-known foreign law firm both engaged in lawyer work and engaged in the management of the firm. On average, he declared to the tax authorities in our country only about 500,000 yuan a year, half as much as the income of some Chinese lawyers in the firm, This is obviously irrational. In the process of verification, the Fifth Bureau of Local Taxation of Beijing Municipality discovered this problem with keen attention. Ultimately, it confirmed that the large amount of dividend income it obtained outside China did not declare and pay taxes in China. The tax authorities re-approved their wages and salaries and finally recovered their individual income tax and fines totaling more than 8 million yuan, becoming the Beijing Municipal Local Taxation Bureau’s examination and approval of the salaries and salaries of foreigners