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外商投资企业为推销产品、占领市场,纷纷在中国境内设立分支机构,这些分支机构在工商行政管理机关登记注册均为非独立核算单位,根据涉外税收的有关规定,各分支机构仅向当地税务部门缴纳零售环节的工商统一税,其经营成果并入总机构缴纳所得税。为正确贯彻这一规定,防止偷漏税事件的发生,做到征免税有依据,我们分局对在天津设立的外商投资企业分支机构采取了由总机构和当地税务部门提供证明的办法,以此确认分支机构的经营成果是否并入总机构向当地税务部门缴纳所得税,我们对20户分支机构通过上述办法,在兄弟省、市税务局大力协助下,大部分分支机构情况得到证实,仅有一
In order to sell their products and occupy the market, foreign-invested enterprises have set up branches in China. These branches are registered in the industrial and commercial administrations as non-independent accounting units. According to the relevant provisions of the foreign-related taxation, all branches only provide information to local tax authorities Pay consolidated retail and business tax, the operating results into the head office to pay income tax. In order to correctly carry out this regulation and prevent the occurrence of tax evasion and tax evasion, it is necessary for our branches to confirm the affiliations of foreign-invested enterprises established in Tianjin by providing proofs by the head office and the local taxation department Whether the branch’s operating results are incorporated into the head office to pay income tax to the local tax department, we have verified the affiliations of most of the branches in 20 branches with the help of the provincial and municipal tax bureaus. Only one