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当前,外商投资企业同内资企业一样,为了经营上的需要,经常出省销售产品,在涉外税务管理上,据笔者所知,有的开具内税征管使用的“固定工商业户外出经营税收管理证明单”,有的开具税务便笺证明信,个别的携带“税务登记表”,五花八门。笔者认为,这些做法有欠妥当。一、开具“固定工商业户外出经营税收管理证明单”缺乏法律依据。现行的《中华人民共和国税收征收管理暂行条例》不适用于中外合资经营企业、外国企业。在国家没有明文规定可以使用的情况下,比照使用该条例规定的管理证明,是不合法的。
At present, foreign-invested enterprises, like those with domestic-funded enterprises, often go abroad to sell their products for business needs. As far as I know, some tax authorities that issue internal tax collection and administration use the “Fixed Industrial and Commercial Out-of- Single ”, some issued tax notes letter of confirmation, individual carrying“ tax registration form ”, varied. In my opinion, these practices are not proper. First, the issuance of “fixed industrial and commercial out of business tax management certificate” lack of legal basis. The current Provisional Regulations of the People’s Republic of China on Tax Collection and Administration do not apply to Sino-foreign joint ventures and foreign enterprises. Where the state does not expressly provide for the use of the case, the use of the management of proof under the Ordinance is not legitimate.