外国文艺团体或外籍个人来华演出的所得税政策分析  

Income Tax Policy Analysis on the Foreign Entertainment Groups or Foreign Entertainers in China

作　　者：宋兴义[1] 

机构地区：[1]国家税务总局税务干部进修学院,扬州225007

出　　处：《国际税收》2017年第5期77-80,共4页International Taxation In China

摘　　要：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。Nowadays Chinese people have a soaring demand for the top quality and diversified entertainments with the economic prosperity and social development, and as a result, increasingly more frequently the foreign entertainment groups and foreign entertainers come to China for entertaining performances so as to make the tax authorities strengthening the tax administration of foreign entertainments. And China＇s domestic laws and tax treaties shall both be resorted in order to correctly impose income tax on the revenue of entertainment performances by foreign entertainment groups and foreign entertainers.

关 键 词：演员 税收协定 企业所得税 个人所得税 

分 类 号：F812.42[经济管理—财政学]