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根据现行税法规定,对外商随销售机器设备而提供的指导、安装、咨询及劳务活动,除另有协定的国家外,应征工商统一税和外国企业所得税。但购进设备形式多样,情况复杂,税务征管工作存在不少问题。一、项目所在地税务机关难于全面了解和掌握引进项目合同情况。目前许多大型的引进项目都是由在京各部、委直接委托在京外贸公司对外谈判、签订的,谈签地和项目不在同一地方,谈签所在地税务机关未能把有关谈签情况和合同资料内容及时通知项目所在地税务机关,造成征收管理上的脱节。
According to the provisions of the current tax law, the guidance, installation, consulting and labor service activities provided by foreign businessmen in connection with the sale of machinery and equipment shall be subject to the consolidated commercial and commercial tax and the foreign enterprise income tax unless otherwise agreed upon. However, the purchase of equipment in various forms, the situation is complex, tax administration there are many problems. I. It is difficult for the tax authorities where the project is located to fully understand and grasp the conditions of the project introduction. At present, many large-scale projects are imported by Beijing ministries and commissions directly entrusted to foreign trade companies in Beijing to negotiate and sign foreign land for signing and projects are not in the same place to talk about the tax authorities where the failure to sign the relevant information and contract information timely Inform the tax authorities where the project is located, resulting in the administrative disconnection.