随着我国对外经济的发展,诸如外商承包工程、提供劳务服务、中方向外商借贷等经济合同越来越多。但同时也出现了一些新问题,从税收角度来看,最常见和棘手的,要算经济合同中“中方负担一切税收”的条款,即“包税”条款问题。包税条款的出现主要源于两个原因:一是中方合同当事人不懂得涉外税法,同时又不主动取得税务机关的配合而造成的失误;二是中方合同当事人为了达到与外方成功合作,有意让利优惠于外方而产生失误。包税条款不只给税收处理带来困难,还存 With the development of China’s foreign economy, such as foreign contracted projects, provision of labor services, and the increasing number of economic contracts between China and foreign borrowers. But at the same time, some new problems have emerged. From the point of view of taxation, the most common and difficult one is the clause of “tax-sharing” in economic contracts, namely, the issue of “tax-free” provisions. The emergence of the tax package is mainly due to two reasons: First, the Chinese party to the contract does not understand the foreign-related tax law, and at the same time does not take the initiative to obtain the cooperation of the tax authorities; the second is that the Chinese party has the intention to successfully cooperate with the foreign party Rangli discount on the foreign mistakes. Tax package not only tax treatment problems, but also kept