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【案例】广西壮族自治区百色市国家税务局开展2010年度非居民企业享受税收协定待遇执法检查,通过外汇管理局百色市中心支局(以下简称“市外管局”)获取辖区企业对外支付信息。税务人员发现A企业2008年1月至2010年12月与位于香港的C企业发生了5笔对外支付款项行为,代扣代缴非居民企业所得税款54万余元,但除第一笔采用10%税率外,其余4笔均以7%税率计算并代扣代缴。经过进一步
【Case】 The State Administration of Taxation of Baise City of Guangxi Zhuang Autonomous Region launched the 2010 inspection and examination of the non-resident enterprises enjoying the tax treaties and obtained the payment information of the enterprises in the area through the central branch of the Administration of Foreign Exchange (hereinafter referred to as “SAFE”) . Tax officers found that Company A had five external payments with Company C in Hong Kong from January 2008 to December 2010 and withheld and paid a non-resident corporate income tax of more than 540,000 yuan. However, except for the first 10 % Tax rate, the remaining four are calculated at 7% tax rate and withheld. Go further