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对于适用免税政策并未独立核算的产品,建议提前与核算人员沟通,增设独立的免税核算码;否则很难享受相应的税务优惠,还会再后期税务检查中带来不必要的麻烦。近年来境内外联动贸易融资产品发展迅速,并在中资银行国际化进程中扮演着重要角色。随着企业“走出去”步伐的加快,在“一带一路”的大框架下,联动产品也带来了一些新的问题。其中,涉及境外机构在境内取得收益的
For those products that are not subject to independent tax accounting, it is advisable to communicate with accounting personnel in advance to create an independent tax code; otherwise, it will be difficult to enjoy the corresponding tax concessions and cause unnecessary trouble in the subsequent tax inspection. In recent years, domestic and foreign trade-linked financing products have developed rapidly and have played an important role in the internationalization of Chinese-funded banks. With the quickening pace of the “Going Global” business, under the framework of “Belt and Road, ” linkage products have also brought some new problems. Among them, the foreign institutions involved in the proceeds