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各国总、分支机构公司所得税的管理和财政划分大体上有三类模式:以独立法人为标准,实行属地管理,由具有法人资格的分支公司所在地的税务机关征管;以总公司为纳税单位,实行合并纳税,由总公司所在地税务机关征管;部分分支机构就地独立纳税,部分分支机构合并纳税。就我国实际情况而言,当前有随流转税征管、各征各税、分率征收等三种管理模式可供选择。
There are basically three types of management and financial division of corporate income tax in the head office and branch offices in all countries: independent management as the standard, administration on the territory, tax administration in the place where the branch company with the legal personality is located, tax collection by the head office as the tax unit Taxation is collected by the tax authorities where the head office is located; some branches pay tax independently on the spot and some branches pay taxes together. As far as the actual situation in our country is concerned, there are currently three types of management modes to choose from including the collection and management of turnover tax, the levy of various taxes, and the levying of levies.