新个税法背景下,外籍高管薪酬个税申报问题探究  

Exploration on the declaration of foreign executives under the background of new tax law

作　　者：陈静凌 Chen Jinging(Honda Metal Technology(Foshan)Co.,Ltd.,Foshan,Guangdong,528000)

机构地区：[1]本田金属技术(佛山)有限公司,广东佛山528000

出　　处：《市场周刊》2024年第24期139-142,共4页Market Weekly

摘　　要：随着我国经济蓬勃发展,外资企业数量逐渐增加。外资企业的外籍高管在我国境内工作取得的薪酬(工资+全年一次性奖金)需按照我国税法规定缴纳个人所得税。2019年,随着我国修订后的《个人所得税法》和《个人所得税实施条例》颁布实施,给外资企业的外籍高管的个税申报带来一些新变化。文章以此为切入点,结合企业税务管理实务和外籍高管薪酬特点,对新个税法背景下外籍高管个人所得税申报进行探究,以推动经济发展。With the vigorous development of China's economy,the number of foreign-funded enterprises is gradually increasing.Foreign executives of foreign-funded enterprises who work within the territory of China are required to pay personal income tax in accordance with the provisions of China's tax laws for their salaries(salary+annual one-time bonus).In 2019,with the promulgation and implementation of the revised“Personal Income Tax Law”and“Personal Income Implementation Regulations”in China,some new changes were brought to the personal income tax declaration of foreign executives in foreign-funded enterprises.This article takes this as a starting point,combines enterprise tax management practices and the characteristics of foreign executive compensation,explores the personal income tax declaration of foreign executives under the background of the new“Personal Income Tax Law”to promote economic development.

关 键 词：新个税法 外籍高管 薪酬(工资+全年一次性奖金) 个税申报 

分 类 号：F812.42[经济管理—财政学]