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2013年7月9日,国家税务总局和国家外汇管理局联合下发了《国家税务总局国家外汇管理局关于服务贸易等项目对外支付税务备案有关问题的公告》(国家税务总局国家外汇管理局公告2013年第40号,以下简称“公告”),规定自2013年9月1日起,服务贸易等项目对外支付开具税务证明改为备案制管理。公告施行几个月以来,受到了广大纳税人的普遍欢迎,但对纳税人和税务机关也产生了相应的影响和变化。
On July 9, 2013, the State Administration of Taxation and the State Administration of Foreign Exchange jointly issued the Notice of the State Administration of Foreign Exchange on Issues Concerning the Filing of Foreign Tax Reps for Services and Trade Projects (State Administration of Taxation State Administration of Foreign Exchange Notice No. 40 of 2013, hereinafter referred to as “Notice”) stipulates that as of September 1, 2013, foreign exchange payments for items such as trade in services shall be issued with tax certificates instead of record-keeping management. Since the announcement was implemented for several months, it has been widely welcomed by a large number of taxpayers, but has also had corresponding impacts and changes on taxpayers and tax authorities.