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从事交通运输与现代服务业相关服务的外国企业常驻代表机构(简称“代表机构”)在“营改增”试点中首次被北京纳入试点范围。代表机构“营改增”试点中面临范围界定较难、培训任务较重、申报时间较晚、发票风险较大以及一些特殊性政策等问题。本文对这些问题提出了解决的办法,并对进一步完善代表机构“营改增”试点工作提出了建议。
The resident representative offices (“Representative Offices”) of foreign enterprises engaged in transportation and services related to the modern service industry were first included in the scope of pilot projects in the pilot program of “Changing Camps”. On behalf of the agency “battalion change” pilot face more difficult to define the scope of heavy training tasks, the declaration of late, invoice risk and some special policies and other issues. This paper puts forward solutions to these problems and puts forward suggestions on how to further improve the experimental work on behalf of the government agencies.