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企业总、分支机构由于具有生产经营跨地域、核算管理方式多样化、利益分配主体多元化等特征,成为企业所得税①管理和财政收入划分中的一个极其复杂的世界性问题。随着经济全球化程度的提高,跨国生产、经营和结算活动更加频繁复杂,我国企业为适应跨国、跨地域生产经营的需要,也
Due to its characteristics of diversification of production and management, diversification of accounting management and diversification of interest distribution, the total corporate and branch offices have become an extremely complicated worldwide problem in the management of enterprise income and the division of revenue. With the improvement of economic globalization, cross-border production, operation and settlement activities are more and more complicated. In order to meet the needs of cross-border and cross-regional production and operation, Chinese enterprises also