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我局所管辖的外国企业,主要是从事海洋石油勘探、开发生产业务,雇员一般有常驻雇员、轮换雇员。其工作性质和特点是流动性大、应税项目多,企业申报纳税容易出现漏洞。自1988年成立税务审计机构以来,共审计外国企业17户次,审计出漏税金额1118万元(人民币,下同)。其中:个人所得税就达950万元,较好地执行了税法,维护了国家的经济利益。我们对外国企业雇员缴纳个人所得税进行审计,主要从以下几个方面进行:
Foreign companies governed by our bureau are mainly engaged in the exploration and development of offshore oil business. Employees generally have permanent employees and employees are rotated. The nature and characteristics of its work is a large liquidity, taxable projects, corporate tax declarations prone to loopholes. Since the establishment of the tax auditing agency in 1988, a total of 17 foreign-funded enterprises have been audited, with a total amount of 11.18 million yuan (RMB) audited. Of which: personal income tax reached 9.5 million yuan, better implementation of the tax law, safeguarding the country’s economic interests. We audit the personal income tax paid by employees of foreign enterprises mainly from the following aspects: