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一、课税对象凡在阿根廷境内从事生产、服务、商业行为而有所得的自然人,或者在境内拥有资产者,都是个人所得税的纳税人,应就其在阿根廷所得,缴交综合所得税。综合所得税的纳税人分为两种,即居民与非居民。凡在阿根廷境内在课税年度内停留时间超过6个月之自然人,即被视为“居民”,否则为“非居民”。此外,派往国外的外交人员、商务代表或从事国际性事业而寓居于海外的阿根廷本国公民也属“居民”。“居民”
First, the object of tax Where in the territory of Argentina in the production, service, business practices and income derived from natural persons, or have assets in the country, are personal income tax payers should pay their income in Argentina, to pay comprehensive income tax. Taxpayers with a comprehensive income tax fall into two categories, resident and non-resident. Natural persons who stay in Argentina for more than 6 months during the year of assessment are considered “residents”, otherwise “non-residents”. In addition, diplomatic agents, business representatives or nationals of Argentina who reside internationally are also “residents”. “Resident”