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一、外国企业的税收征管现状及征管难点外国企业通过设立代表机构开展对华业务,或通过派遣人员直接来华提供设计、咨询、维修、培训、安装等劳务,或转让无形资产、出租不动产等取得收入,对不同的业务方式所采取的征管方法不尽相同,适用的税收政策也不同。(一)对设立或构成常驻代表机构的外国企业的征管问题1.对设立常驻代表机构的外国企业的征管现状及征管难点一些外国企业为便于与世界各国开展经
I. Status Quo of Tax Collection and Administration of Foreign Enterprises and Difficulties in Collection and Management of Foreign Enterprises Foreign enterprises may provide design, consulting, maintenance, training, installation and other services through the establishment of representative offices or through the sending of personnel to China directly, or transfer intangible assets or lease real estate To obtain revenue, different business methods adopted by the collection and management methods are not the same, the applicable tax policy is also different. (1) Collection and Management of Foreign Enterprises Establishing or Constituting a Permanent Representative Office 1. Status of the Administration of Foreign Enterprises Establishing a Permanent Representative Office and Difficulties in Collection and Administration Some foreign enterprises may, in order to facilitate the establishment of a permanent representative office