论文部分内容阅读
随着对外改革开放政策的深入贯彻,来我市承包建筑、安装、装修工程的外商一年比一年多。我局先后对十几家外国承包商的近四十多项装修工程征税达一百多万元。外商承包工程作业具有如下特点:一是税源分散,流动性很大,不易集中管理和控制。二是税源集中于高级装修工程,主要分布在宾馆、大厦、高级写字楼。三是外商承包工程合同中的装修材料价格五花八门,难以审查比照。四是建设单位和纳税义务人的纳税意识淡薄。因此,我局针对外商承包工程的上述特点和情况,主要采取如下办法:
With the in-depth implementation of the policy of reform and opening up to the outside world, foreign businessmen coming to Shenzhen for contract construction, installation and renovation projects have grown more than a year. Our bureau has taxed more than a million of nearly 40 renovation projects of more than a dozen foreign contractors. Foreign contracted projects have the following characteristics: First, decentralized tax sources, large liquidity, not easy to focus on management and control. Second, the tax sources concentrated in the high-level renovation project, mainly in hotels, buildings, high-level office buildings. Third, the price of decoration materials in foreign contract projects is varied and hard to examine. Fourth, the taxpayers’ awareness of paying taxes on construction units and taxpayers is weak. Therefore, our bureau mainly adopts the following measures in light of the above characteristics and situations of foreign contracted projects: