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根据现行税法规定,对外商随同销售机器设备而提供的指导,安装、咨询等劳务活动,除与我国另有税收协定的国家外,应征收工商统一税、外国企业所得税,并对有关工程技术人员征收个人所得税。但由于购进设备形式多样,情况复杂,税务机关在实际征管工作中存在不少困难和漏洞,表现在: 1、由于目前许多大型项目都是由在京的各部委直接委托在京外贸公司对外谈判、签约,且谈签的内容信息等有关情况并不通知当地税务机关,所以项目所在地税务机关根本不能全面了解和掌握引进设备合同情况。 2、由于合同中标明的有关项目不全,不统一,致使劳务收入款、所得额难以核定。
According to the current tax law, labor services provided by foreign investors in connection with the sales of machinery and equipment shall be levied a uniform tax for businesses and foreign enterprises and foreign enterprises, except for those countries that have other tax treaties with our country. The relevant engineering and technical personnel Collect personal income tax. However, due to the various forms of purchased equipment and complex situations, the tax authorities have many difficulties and loopholes in the actual collection and administration of the tax authorities, as follows: 1. Since many large-scale projects are directly negotiated by foreign ministries and commissions in Beijing directly with foreign trade companies in Beijing, Signing the contract and negotiating the contents of the information and other relevant information does not inform the local tax authorities, the tax authorities where the project is located can not fully understand and grasp the introduction of equipment contracts. 2, due to the contract identified in the project is incomplete, not uniform, resulting in labor income, the amount of income is difficult to verify.