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各省、市、自治区财政厅(局)、税务局,重庆市税务局、海洋石油税务局上海、天津、广州、湛江分局: 根据工商统一税条例第二条、第八条的规定和外国企业所得税法第一条及其施行细则第二条规定,现对外国公司、企业和其它经济组织(以下简称外商)在中国境内承包工程作业和提供劳务服务征收工商统一税和企业所得税问题,暂作如下规定。一、外商在中国境内承包建筑、安装、装配、勘探等工程作业或对有关工程项目提供劳务所取得的业
Taxes Bureau, Chongqing Municipal Taxation Bureau and Offshore Oil Taxation Bureau Shanghai, Tianjin, Guangzhou and Zhanjiang Branch: According to the provisions of Article 2 and Article 8 of the Uniform Commercial Tax Law and the foreign enterprise income tax Article 1 of the Law and Article 2 of its Implementing Rules stipulate that the issue of the consolidated business tax and enterprise income tax levied by foreign companies, enterprises and other economic organizations (hereinafter referred to as foreign investors) on contracting of engineering jobs and provision of labor service services in China shall be temporarily suspended for the following Provisions. I. Foreign Invested Contractors’ Construction, Installation, Assembly, Exploration and Other Engineering Operations in China or Services Provided on Related Engineering Projects