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随着经济全球化进程进一步加深,越来越多的非居民企业参与到了我国的经济建设之中。伴随着国际税收管理的不断加强,通过对照2013年40号公告和2008年64号公告,解析服务贸易对外支付政策的调整变化,以及相关涉税风险的提醒,旨在进行跨境服务贸易项目的同时,做好跨境对外支付工作和规避税收风险。
As the process of economic globalization has deepened, more and more non-resident enterprises have participated in China’s economic construction. With the continuous strengthening of international taxation management, through the comparison with the 40 Announcement of 2013 and the 2008 Announcement No. 64, the adjustment of changes in the external payment policy of service trade and the reminding of related tax risks are aimed at cross-border service trade projects. At the same time, we must do cross-border foreign payment work and avoid tax risks.