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本文以北京市地方税务局涉外税务分局所管辖的外国航空运输公司为例,从税收协定和税收政策方面分析我国税务机关在对外国航空运输业营业税征管中存在的问题,并针对问题提出建议。
This article takes the foreign airlines under the jurisdiction of the Foreign Taxation Bureau of the Beijing Local Taxation Bureau as an example to analyze the problems existing in the tax collection and management of the foreign air transport industry from the tax treaties and tax policies and to make suggestions on the issues.