加强跨境运输的税务征管

• 作 者: 志伟 扬坚
• 机 构: 广东省梅县税务局,广东省梅县税务局,
• 出 处: 涉外税务
• 发表日期: 1990年10期
• 关键词: 计税所得额 工商统一税 涉外税收 外国企业所得税 征税问题 重复征税 应税所得 税务局 税额 运输业务

1988年9月,我们根据梅州市税务局《关于中外合作经营跨境汽车运输业务征税问题的通知》规定,对跨境运输汽车实行定额征收工商统一税,按进出境车辆吨位核定税额,每吨每月定税12.5元港币;对中方收取的管理费扣除10％的费用后,其余额为中方应税所得额,外商的计税所得额比照中方数额,依法征收所得税。但有的外商提出,他们在境外已交纳了公司所得税,现在又要交纳外国企业所得税,造成重复征税。我们依据现行涉外税收法规,

In September 1988, according to the “Notice on Tax Collection of Cross-border Motor Transport Business by Sino-Foreign Joint Ventures” issued by Meizhou Taxation Bureau, we implemented a fixed-line consolidated commercial and industrial and commercial tax on cross-boundary transport vehicles, Ton tax 12.5 yuan per month Hong Kong dollars; management fee charged to China deduct 10% of the cost, the balance is the amount of taxable income of China, foreign business tax amount of China in accordance with the amount of income tax levy. However, some foreign businessmen have proposed that they have already paid corporate income tax abroad and now they have to pay foreign enterprise income tax again, resulting in double taxation. We are based on the current tax laws and regulations,