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根据《中华人民共和国固定资产投资方向调节税暂行条例》规定,外商投资企业的各种投资行为不列入征税范围。但在实际执行中,由于中方老企业与合营企业之间的资金、财产及经营成果难以分割,所以很难判断投资行为执行主体究竟归属合营企业法人还是中方法人,因而造成固定资产投资方向调节税征免界限不清,给征管工作带来不便。中方职工宿舍购建投资行为人的认定就是问题之一。
According to the Provisional Regulations of the People’s Republic of China on Adjusting Taxes on the Direction of Fixed Assets Investment, all kinds of investment behaviors of foreign-invested enterprises are not included in the scope of taxation. However, in actual implementation, it is difficult to judge whether the executive entity of the investment acts as a joint venture or a Chinese legal person because the funds, property and operating results of the old Chinese enterprises and joint ventures are hard to divide. As a result, the investment direction of fixed assets is adjusted Tax levy exemption unclear, to the collection management inconvenience. Chinese workers quarters purchase and construction of investment behavior is one of the problems identified.