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随着市场经济的不断发展,将企业租赁或承包给他人经营的现象越来越普遍。企业租赁或承包给他人经营,使企业的所有权和经营权相分离,承租人或承包人在享有企业经营权的同时,相应地要独立地承担民事及法律义务和责任。因此,税法将承租人或承包人规定为增值税纳税人。
With the continuous development of market economy, the phenomenon of leasing or contracting business to others is becoming more and more common. Enterprises lease or contract to others to operate, the ownership and management of the business phase separation, the lessee or the contractor enjoy the right to operate at the same time, corresponding to independently bear the civil and legal obligations and responsibilities. Therefore, the tax law will be the lessee or contractor for VAT taxpayers.