论文部分内容阅读
2000年3月14日,虽己是初春,却乍暖还寒。在湖北省老河口市地税局王甫洲分局里,一份发自北京的电传却使这个小城市的税务干部们感到欣慰不已。 这份北京德勤会计师事务所发来的电传是这样写的:“根据税法的有关规定,奥地利伊林公司和分包商安德里斯公司在中国境内的技术服务按实际收到的价款5%缴纳营业税。该公司将在每月统计上月的技术服务费,并将资料提供我所代理申报,我所将于收到资料后对上述两公司上月的服务收入分别申报纳税。”
March 14, 2000, although it is early spring, it turns warm again. In the Wangfuzhou Branch of the Laohekou Local Taxation Bureau in Hubei Province, a telex from Beijing made the tax cadres in this small city feel relieved. The telegram from Beijing Deloitte Touche Tohmatsu is as follows: "According to the relevant provisions of the tax law, the Austrian company Irin and subcontractor Andreas’ technical service in China is paid at 5% of the actual price received The company will make monthly statistics on the technical service fee and provide the information on the proxy declaration. After receiving the information, the company will respectively declare and pay the service income of the two companies last month.