近年来,随着我国对外开放的不断深化和公民对外语教学需求的日益升温,聘请外籍教师担任大学、中学乃至小学外语教学任务的现象越来越普遍。外籍教师通过为学生提供直接对话交流教学资源,获得一定数额的劳动报酬,但同时引发了一系列值得重视的涉税问题,为此,笔者专门对本市市区 In recent years, with the continuous deepening of China’s opening to the outside world and the ever-increasing demand for foreign language teaching by citizens, the phenomenon of recruiting foreign teachers as foreign language teaching tasks at universities, secondary schools and even primary schools is becoming more and more common. Foreign teachers through the direct dialogue and exchange of teaching resources for students, access to a certain amount of remuneration, but at the same time triggered a series of issues that deserve tax attention, for which I specifically for the city of downtown