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目 前,我国对生产经营用的 应税房产,内、外资企业分别适用《房产税暂行条例》、《城市房地产税暂行条例》。由于两个条例在征税范围、计税标准、税收优惠等方面不尽相同,给外资企业利用两个条例的政策差异偷逃税款造成可乘之机。主要方式1.利用征税的地理位置差异逃避纳税。《
At present, China applies the Provisional Regulations on Real Estate Tax and the Provisional Regulations on Urban Real Estate Tax to taxable real estate, domestic and foreign-funded enterprises used in production and operation respectively. As the two regulations vary in scope of taxation, tax standards, tax incentives and other aspects, it is a good chance for foreign-funded enterprises to evade taxes through the policy differences between the two regulations. The main method 1. The use of tax differences in geographic location to avoid tax. "