【优质】Preventing Foreigners Evading Individual Income Tax through Tax Assessment.doc

Preventing Foreigners Evading Individual Income Tax through Tax Assessment Submitted by Zhao Jin Student ID number 081011010072 Supervised by Liu You Dao A paper submitted in partial fulfillment of the requirements of the degree of Bachelor of Arts The Institute of Online Education Beijing Foreign Studies University  北京外国语大学网络教育学院 学士学位论文诚信声明 本人郑重声明：所呈交的学士学位论文，是本人在导师的指导下，独立进行研究工作所取得的成果。论文所涉及的项目为本人亲自负责或者参与实施的项目。除文中已经注明引用的内容外，本论文不含任何其他个人或集体已经发表或撰写过的作品成果。本人完全了解本声明的法律结果由本人承担。 学士学位论文作者签名： 日期：年月日  摘 要 北京市地方税务局涉外分局主要负责本市外国企业常驻代表外籍个人的工作 Abstract Foreign Branch of Beijing Local Taxation Bureau is in charge of the tax collection of foreign representative offices and foreign individuals. With the reform and opening-up of China, more and more multinational corporations settled in China. Accordingly the status that foreigners’ Individual Income Tax (hereinafter abbreviated as IIT) occupies in China’s tax system has become much more important than before. How to prevent foreigners from evading IIT became a big challenge to taxation bureau and tax collectors. To achieve the goal of preventing tax evasion, our objectives would be to improve policy explanation of IIT, to set up cooperation systems among taxation bureau, Exit-Entry Administration Bureau and certain commercial banks and to adopt strict measures to guarantee the law enforcement once one tax evasion case was verified. It was hypothesized that doing tax assessment would help to prevent foreigners’ IIT evasion and ensure all tax that should be collected is collected. It was estimated that by doing this tax assessment the number of IIT evaders would drop from 30 to below 10 percent. The tax assessment project was implemented from October 11th 2010 to December 3rd 2010. 40 tax collectors were engaged in the project and 3859 foreign taxpayers who held positions both in China and abroad were chosen as the assessment targets. The tax assessment covered the tax duration from January 2008 to June 2010. The tax assessment pr