论文部分内容阅读
该文对非居民承包工程作业和提供劳务的纳税申报办法的变化进行了归纳总结:非居民业务涉税各方应及时办理登记备案手续;非居民企业应自行证明可否享受税收协定待遇;指定的扣缴义务人应依法履行扣缴义务;非居民营业税和增值税缴纳应关注各项证明材料;税务机关将多措并举跟踪非居民税收管理.“,”This paper summarizes changes in tax declara-tion of non-residents on contracted projects and labor service rendering:different parties involving in non-resident business subject to tax shall complete the registration and recording pro-cedure in time;non-resident enterprise shall prove whether they are qualified for tax treaty benefits by themselves;the assigned withholding agents shall fulfill their withholding duties accord-ing to the law;various certifying documents shall be paid atten-tion to in business tax and value-added tax payment for non-residents;tax authorities will adopt multi-measures to track and enhance tax administration concerning non-residents.