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汇算清缴的主体汇算清缴的主体即企业所得税的纳税主体。根据《中华人民共和国外商投资企业和外国企业所得税法》(以下简称“外税法”)和《中华人民共和国外商投资企业和外国企业所得税法实施细则》(以下简称“实施细则”)的有关规定,外商投资企业应以总机构为汇算清缴的主体,?
The subject of settlement and settlement of the main body of the final settlement of corporate income tax that the taxpayers. Pursuant to the relevant provisions of the Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises (hereinafter referred to as “the Foreign Tax Law”) and the Detailed Rules for the Implementation of the Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises (the “Detailed Rules for Implementation”), Foreign-invested enterprises should use the head office as the main body to settle their accounts.