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随着我国经济体制改革的进一步深入,企业为了提高经济效益,在经营管理上变得灵活多样,相应地在税收管理上也出现了一些新情况和新问题。我们在对外商投资企业的税收征管中,发现部分企业在出租、发包经营时有偷税避税现象。为此,我们就我市所辖外商投资企业进行了专项调查。 目前,漯河市区正常经营的外商投资企业共有43户,其中7户存在出租、发包经营,特别是酒店和宾馆,出租、发包项目较多。根据调查情况,出租、发包经营有如下特点:(1)从形式上看灵活多样,有的为全部出租或发包经营,有的是将其中的一个部门、项目或几个部门、项目进行出租发包经营;(2)从承租承包人(以下简称经营人)看,内外皆有,有的是内部员工,有的是社会招聘,有的这个项目是内部员工,那个项目是外部招聘;(3)从叫法上看,同一种形式有的叫承包,有的叫出租;(4)从收取费用的提法上,有的称为管理费,有的称为承包费、租赁费等。这种灵
With the further deepening of China’s economic reform, enterprises have become flexible and diversified in their management in order to increase their economic benefits. Correspondingly, some new situations and problems have emerged in tax administration. In the course of tax collection and administration of foreign-invested enterprises, we found that some enterprises evaded tax evasion while renting and contracting operations. To this end, we conducted a special investigation on foreign-invested enterprises under our jurisdiction. Currently, there are 43 foreign-invested enterprises normally operating in downtown Luohe, of which 7 are leased and contracted to operate, especially hotels and guesthouses. There are more rental and contract projects. According to the investigation, renting and contracting management have the following characteristics: (1) They are flexible and diversified in terms of form, and some are all leased or contracted to operate, and some of them are contracted for lease by outsourcing one department, project or several departments and projects; (2) From the perspective of the leasing contractor (hereinafter referred to as the operator), there are both internal and external employees, some are internal employees, some are social workers, some are internal employees, and the other is external workers. (3) Some of the same form of contracting called, and some called rental; (4) from the mention of fees, some as management fees, some as contract fees, rental fees. This spirit