论文部分内容阅读
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,广东省、深圳市地方税务局,新疆生产建设兵团财务局:自2001年9月1日起,对外国企业向我国公司、企业提供设备和技术,由我方用产品返销或交付产品等方式偿还价款的本息或租赁费,或者用来料加工装配工缴费抵付价款的本息而取得的利息所得和租金所得,均应按照《中华人民共和国外商投资企业和外国企业所得税法》第十九条及其有关规定征收企业所
Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the State Administration of Taxation, the local tax bureaus of Guangdong Province and Shenzhen Municipality and the Xinjiang Production and Construction Corps Finance Bureau: Since September 1, 2001, , The provision of equipment and technology by the enterprise, the principal and interest or lease payments made by us for the repayment of the price by way of reverse purchase or delivery of the product, or the proceeds and rental income derived from the principal and interest of the assembler for the payment of the price shall be In accordance with the “People’s Republic of China foreign-invested enterprises and foreign enterprises Income Tax Law,” Article 19 and its relevant provisions of the business collection