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1989年6月,国家税务局公布了《关于对承包商实行预扣纳税保证金的规定》。这个规定执行以来,在一定程度上堵塞了征管工作漏洞,促进了承包商依法申报纳税。但在实际工作中,我们发现仍然有些为中国海洋石油提供工程作业或劳务服务的外国承包商,不依法申报纳税,或有意少报收入的情况。因此,实行预扣纳税保证金制度非常必要。
In June 1989, the State Administration of Taxation promulgated the “Provisions on Provisional Tax Payment for Contractors.” Since the implementation of this regulation, to a certain extent, it has blocked the loopholes in the collection and management work and promoted the contractors to declare and pay taxes according to law. However, in actual work, we found that there are still some foreign contractors who provide engineering services or labor services to CNOOC. They do not declare and pay taxes according to law, or they intend to underreport their income sparingly. Therefore, the implementation of withholding tax deposit system is necessary.