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近年来,来我市承包建筑、装修、安装和提供劳务的外商日趋增多,外商承包工程和提供劳务的项目由1987年的3家,增加到目前的27家。我们针对承包商流动性大,税源散,征税难的特点,在加强征收管理方面做了一些工作,主要做法是: 一、建立制度,做到有章可循。前几年,来我市提供承包工程作业的外商较少,在税收征管上没有形成一定制度。以后,工程承包作业日益增多,加上外商承包工程情况复杂,新情况又
In recent years, the number of foreign businessmen who contract for construction, decoration, installation and provision of labor services in our city has been on the increase. The number of contracted projects and services provided by them has risen from 3 in 1987 to 27 now. We focus on the contractor’s liquidity, tax sources scattered, difficult to collect taxes, to strengthen the collection management has done some work, the main approach is: First, the establishment of the system, to be rule-based. A few years ago, to the city to provide contracted foreign operations less work in the tax collection and management did not form a certain system. Since then, the number of contracted projects has been on the rise. Coupled with the complicated foreign contracting projects, the new situation