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随着改革的深入,外商投资企业实行承包或出包经营的也越来越多,其形式大致可分为以下三类:(一)外商投资企业股东或个人内部承包;(二)外商投资企业或外商个人承包经营国内企业;(三)外商投资企业出包给国内企业或个人经营。目前,对外商投资企业承包或出包经营的税务处理问题,主要有两种不同的意见: 一种意见认为:无论企业采取哪种承包经营形式,都应按被承包企业的经济性质来确定
With the deepening of reform, more and more foreign-invested enterprises have contracted or outsourced operations. The forms can be broadly divided into the following three categories: (1) internal contracting by shareholders or individuals of foreign-invested enterprises; (2) foreign-invested enterprises Or a foreign individual contracting and operating a domestic enterprise; (3) a foreign-funded enterprise outsourcing to a domestic enterprise or individual. At present, there are mainly two different opinions on the tax treatment of contracting or outsourcing of foreign-invested enterprises: One opinion holds that no matter what kind of contracting operation an enterprise adopts, it should be determined according to the economic nature of the contracting enterprise