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对中外合资经营企业的税收征管工作内容,归纳起来,有以下几点: 一、对新办合营企业的税务管理 1.要参与和了解合营项目的可行性研究。主要工作是测算企业的经济效益,包括计算企业应缴税种及负担率,应享受的税收优惠及阐明其他有关规定等。 2.要参与和了解合营企业合同、章程的制定。主要工作是依照国家涉外税法规定,帮助企业审查和制定合同、章程中的有关条款。 3.办理税务登记手续。主要工作是通知企
Summarize the content of tax collection and administration of Sino-foreign joint ventures: a. Tax management of newly-incorporated joint ventures 1. Participate in and understand the feasibility study of a joint venture. The main task is to measure the economic benefits of an enterprise, including calculating the amount of taxes and rates payable by the enterprise, the tax preference to be enjoyed, and clarifying other relevant provisions. 2. To participate in and understand the joint venture contract, the constitution. The main work is in accordance with the provisions of the state tax laws to help businesses review and develop the contract, articles of association in the relevant provisions. 3. For tax registration. The main job is to inform the business