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香港贸易发展局和广东省地方税务局联合举办的“广东省地方税务研讨会”不久前在广州举行,会上广东地税局副局长黄炎光对企业关注的问题及涉外税收政策新动向作了解释。所得税抵免问题改革开放以来,我国已与65个国家(或地区)签定了双边税收协定,内地与香港之间也有就避免对所得双重征税备忘录,外商在我国内地已缴纳的所得税税款,回到其本国(或地区)是可以得到抵免的;与台湾之间虽然没有此类协定或备忘录,但根据台湾的有关法律,台商在大陆依法缴纳的所得税税款,回到台湾后仍可得到抵免。
Hong Kong Trade Development Council and the Guangdong Provincial Bureau of Local Revenue jointly organized by the “Guangdong local tax seminar ” recently held in Guangzhou, Guangdong Local Taxation Bureau Deputy Director Huang Yan-light on the business concerns and foreign tax policies made new developments Explanation. Income tax credit problems Since the reform and opening up, China has signed bilateral tax treaties with 65 countries (or regions), and there have also been provisions on tax avoidance of double taxation on incomes obtained between the Mainland and Hong Kong. Income taxes already paid by foreign businessmen in the Mainland (Or area) is eligible for credit. With Taiwan, there is no such agreement or memorandum. However, according to the relevant laws of Taiwan, when Taiwan businessmen return to Taiwan after paying income tax in accordance with the law in the Mainland, Still get credit.