源泉扣缴

本文运用法经济学的分析方法，剖析个人所得税源泉扣缴制度建构的效率价值取向；

This paper illuminates the orientation of the efficiency value of the withholding system of individual income tax at source with economic analysis .

而中低收入群体恰恰相反，其收入来源单一，广泛采取源泉扣缴的方式，很难偷逃税款。

On the contrary , low-income level have a single source of revenue and widely adopt the way of original withholding , which can hardly choose tax evasion .

在分析源泉扣缴管理的手段、内容、特点的基础上，对非居民企业所得税源泉扣缴管理的困境进行了具体的分析。

On the analysis of source of withholding management means , content , based on the characteristics of a non-resident enterprise income tax , to the plight of withholding management source a concrete analysis .

结合发达国家的先进管理经验提出了加强非居民企业所得税源泉扣缴管理的具体建议，以期为税务部门以后的非居民企业所得税源泉扣缴管理提供有用的建议。

Combined with the developed countries of the advanced management experience proposes strengthening non-resident enterprise income tax withholding management specific advice source , in order to the tax authorities after a non-resident enterprise income tax withholding management provide source of useful advice .