论文部分内容阅读
随着“一带一路”战略的实施,境内机构和个人对外汇支付的需求将不断提高,税务风险也会相应增加。笔者依据《国家税务总局国家外汇管理局关于服务贸易等项目对外支付税务备案有关问题的公告》(国家税务总局国家外汇管理局公告2013年第40号,以下简称“40号公告”)等规定,对境内机构和个人(以下简称“备案人”)在实务中常见的七大误区给予正解。
With the implementation of the “Belt and Road” strategy, the domestic institutions and individuals will continuously increase their demand for foreign exchange payment and their tax risks will also increase correspondingly. The author based on “State Administration of Taxation SAFE on foreign trade and other projects to pay tax filing related issues announcement” (State Administration of Taxation State Administration of Foreign Exchange Announcement No. 40 of 2013, hereinafter referred to as “Announcement 40”), etc. Provisions, the domestic institutions and individuals (hereinafter referred to as “filing ”) in the practice of the seven common errors to give positive solution.