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缘起2011年8月12日,在外出差的佳木斯市国税局国际科科长潘利接到直属分局的电话,汇报某会计师事务所工作人员受A公司委托,就M公司股权在境外被间接转让的事宜按照《国家税务总局关于加强非居民企业股权转让所得企业所得税管理的通知》(国税发[2009]698号)规定呈报了一份说明信。“对方要求备案,该如何处理?”电话中传来急切的声音。“暂不下结论!”电话这端,潘利初步断定,此案事关重大。会议结束,她便匆忙赶回了市局。3天后,一份长达16页的说明
Origin On August 12, 2011, Pan Li, head of the International Bureau of the Internal Revenue Service of Jiamusi city on a business trip, received a telephone call from the subordinate branch office reporting that the staff of an accounting firm was entrusted by Company A to indirectly transfer M shares outside China In accordance with the Circular of the State Administration of Taxation on the Management of Enterprise Income Tax on the Non-Resident Equity Transfer (Guo Shui Fa [2009] No. 698), a letter of explanation was submitted. “The other side requires the record, how to deal with? ” An urgent voice came from the phone. “Temporary conclusion! ” This phone, Paly initially concluded that the case matters. The meeting ended, she hurried back to the city council. Three days later, a 16-page description