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各省、自治区、直辖市税务局,各计划单列市税务局: 为加强对经营国际航空运增业务的外商投资企业、外国航空公司及其驻华办事处人员的税收管理工作,经研究,现对有关问题明确如下: 一、关于国际航空运输业务收入、利润及驻华办事处人员报酬征免税的问题外商投资企业、外国航空公司从事国际航空运输业务从我国取得的收入、利润,以及外国航空公司驻华办事处人员的工资、薪金和其它类似报酬,应按我国现行税法及有关规定纳税。凡我国对外签署的协议已明确减税、免税的,应按协议规定执行。本条所称协议,是指避免双重征税协定、互免航空运输业务收入税收协定和民用航空运输协定及其它有关的规定、换文等。
Inland Revenue Department of each province, autonomous region and municipality directly under the Central Government, and the tax bureau of each city separately listed in the state plan: In order to strengthen the tax administration on the foreign-funded enterprises operating foreign air transport operations and the personnel of foreign airlines and their offices in China, The questions are as follows: I. Issues Concerning Tax Collection and Exemption of Remuneration for International Air Transport Revenue, Profits and Personnel in China Foreign-funded enterprises and foreign airlines engaged in international air transport business received revenues and profits from China as well as foreign airlines’ Wages, salaries and other similar remuneration of personnel in the office of China should be taxed in accordance with the existing tax laws and relevant provisions in China. Where the agreements signed by our country with foreign countries have been expressly tax-deductible and tax-free, they shall be implemented in accordance with the provisions of the agreement. The term “agreement” as mentioned in this Article refers to the tax avoidance agreement of double taxation and the mutual exemption of revenues from air transport business, the agreement on civil air transport and other relevant provisions and exchange of letters.