就《周庆明与纽威公司合同纠纷案》一案的案例分析

The Case Study of the Contractual Dispute of Zhou Qingming versus New York Corporation

摘要: 本文通过《周庆明与纽威公司合同纠纷案》一案的案例分析，通过案件的选取原因，争议焦点，分析了法院说理部分在“劳务报酬的定性”以及“代扣代缴义务的来源”方面存在的缺陷。本文认为再审在“劳务报酬的认定”和“代扣代缴义务认定”方面存在一定的臆断性，忽视了纳税人的期待利益和税务筹划，有违“税收法定”的原则。

Abstract: This paper analyses the case of the contractual dispute of Zhou Qingming versus New York corporation, through the selected reason and the issues of object and displays a analysis of Court’s flaws in “the definition of Remuneration” and “the source of withholding and payment”. This paper thinks that the court’s assumption of “the definition of Remuneration” and “the source of withholding and payment” is contrary to the tax law and the practice, thus leading to the neglection of taxpayer’s expected interest and tax plan, finally leading to the infringement of statutory tax.