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对外商承包工程作业的征税问题,主要反映在两方面:一是对外国承包商的纳税管理问题,再是对外国承包商代为采购或代为制造的机器设备、建筑材料的价款如何从其承包业务总收入中作合理的扣除计征税款问题。 1、目前大多数省市对外商承包建筑、安装、装配、勘探等工程作业或对有关工程项目提供劳务,都规定应由发包单位的上级主管部门审查同意后,报对外经济贸易委员会和建设委员会审批,再申请工商登记,最后在合同签订生效后一定时间内向税务机关办理税务登记,最后在合同签订生效后一定时间内向税务机关办理税务登记。外国承包商虽然办理了税务登记,但税务机关对承包工程作业何时结束却掌握不准。某些外国承包商一俟工程作业结束,就不辞而别,税务机关征税就落了空。外国承包商以后是否还会来很难说,就是再来,
The taxation of foreign contracted projects is mainly reflected in two aspects: First, the tax management of foreign contractors, and then to foreign contractors on behalf of the procurement or manufacturing machinery and equipment, construction materials, how the price from the contract Make a reasonable deduction from the total business income tax collection. 1. At present, most provinces and municipalities contract foreign-owned contractors for construction, installation, assembly, exploration and other engineering operations or provide services for relevant projects. All these provisions should be examined and approved by the competent department of the contract-issuing unit and reported to the Foreign Economic Relations and Trade Commission and the Construction Committee Approval, and then apply for business registration, and finally to the tax authorities within a certain period of time after the entry into force of the contract for tax registration, and finally to the tax authorities within a certain period of time after the signing of the contract for tax registration. Although the foreign contractors have gone through tax registration, the tax authorities are not in control of when the contracted projects are over. As soon as some foreign contractors finish their engineering work, some foreign contractors give up their farewell and the tax authorities will be left with no tax. Whether foreign contractors will come later is hard to say, that is,