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根据《中华人民共和国企业所得税法》及其实施条例、中国政府对外签署的避免双重征税协定(含与香港、澳门特别行政区签署的税收安排,以下统称税收协定)以及《国家税务总局关于印发〈中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定及议定书条文解释〉的通知》(国税发[2010]75号,下称“75号文”)等规定,国家税务总局于2013年4月19日发布《关于非居民企业派遣人员在中国境内
According to the “Enterprise Income Tax Law of the People’s Republic of China” and its implementing regulations, the Chinese government signed the Agreement on Double Taxation Avoidance (including the tax arrangements signed with Hong Kong and Macao Special Administrative Regions, hereafter referred to as the tax agreement) and the “Circular of the State Administration of Taxation on Issuing the < Regulations of the People’s Republic of China and the Government of the Republic of Singapore on the Avoidance of Double Taxation and Prevention of Fiscal Evasion and the Explanation of Provisions of the Protocol> (Guo Shui Fa [2010] 75, ”Circular 75") On April 19, 2013, the State Administration of Taxation issued the Notice on Dispatching Personnel of Non-resident Enterprises in China