论文部分内容阅读
据《中国税务报》,不久前,青岛市国税局提报的启动税务相互协商程序申请,得到国家税务总局的认可和支持,向某国税务主管当局成功追回属于某企业的修理费42万美元。至此,历时3年的青岛某船舶公司国际维权案终于尘埃落定,彰显了税务相互协商程序机制的强大作用。事情还要从3年前说起。2010年7月,某国船公司(以下简称B公司)与中国某船舶公司(以下简称A公司)签订船舶修理合同,总修理费为
According to the China Revenue Daily, not long ago, the Qingdao IRS submitted an application for initiating tax mutual consultation procedures and was approved and supported by the State Administration of Taxation. It successfully repatriated the repair expenses belonging to a certain enterprise to some country’s tax authorities for USD 420,000 . So far, the last three years of Qingdao International Shipping Company’s rights case finally settled, highlighting the powerful role of tax mutual consultation mechanism. Things start from three years ago. In July 2010, a State shipping company (hereinafter referred to as Company B) entered into a ship repair contract with a shipping company of China (hereinafter referred to as Company A) for a total repair fee of