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根据《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则、《中华人民共和国营业税暂行条例》及其实施细则的有关规定,现对外商投资企业和外国企业从事我国金融资产处置业务有关税务处理问题,规定如下:一、外商投资企业和外国企业(以下简称企业)从事我国金融资产处
According to the Law of the People’s Republic of China on Income Tax of Foreign-Funded Enterprises and Foreign Enterprises and its Implementing Rules, the Provisional Regulations of the People’s Republic of China on Business Tax and the Detailed Rules for its Implementation, the relevant provisions of the Provisional Regulations of the People’s Republic of China on Business Taxes now apply to foreign-funded enterprises and foreign enterprises for the disposal of China’s financial assets Tax treatment issues, the provisions are as follows: First, the foreign-invested enterprises and foreign enterprises (hereinafter referred to as enterprises) engaged in China’s financial assets office