在我同一些外商和外国税务律师的交谈中,往往听到对中国涉外企业税务比较复杂的抱怨,其实这纯属一种误解。外商投资企业通常涉及的税种只有以下6种:对其进出口货物课征的关税;对其进出口货物和在国内的营业额课征的工商统一税;对其获取的利润(所得)课征的所得税;对其书 In my conversations with some foreign and foreign tax lawyers, I often hear complaints about the taxation of Chinese-foreign-related enterprises in a more complicated way. In fact, this is a purely misunderstanding. There are only six types of taxes that foreign-invested enterprises generally cover: duties levied on their import and export goods; consolidated industrial and commercial taxes on their import and export goods and turnover in the country; and levy on their profits (income) Income tax; for its book