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自2008年《国家外汇管理局国家税务总局关于服务贸易等项目对外支付提交税务证明有关问题的公告》(汇发【2008】64号)施行以来,对外支付税务证明成为税务机关加强跨境税源管理的重要手段。随着近几年我国服务贸易外汇收支规模的不断增长,境内机构和个人对外汇支付便利性的需求不断提高。为加强跨境税源管理,进一步便利境内机构和个人对外支付,国家税务总局和国家外汇管理局于2013年7月9日联合下发《
Since 2008, the State Administration of Taxation of the State Administration of Taxation on Issues Concerning the Submission of Tax Certificates on Foreign Payments for Services and Trade Projects (Hui Fa [2008] No.64) has been implemented since the issuance of tax certificates as a tax authority to strengthen cross-border tax source management The important means. With the ever-increasing scale of foreign exchange receipts and payments in service trade in recent years, the domestic institutions and individuals have continuously increased their demand for the convenience of foreign exchange payment. In order to strengthen the administration of cross-border tax sources and further facilitate the external payments by domestic institutions and individuals, the State Administration of Taxation and the State Administration of Foreign Exchange jointly issued the "