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各省、自治区、直辖市和计划单列市国家税务局,深圳市地方税务局:近期,一些地区询问,外国公司将其所拥有的国际通讯卫星通讯路线租给我国用户使用,其所得的收入是否征税,要求总局进一步明确。经研究,现明确如下:外国公司、企业或其他组织将其所拥有的卫星、电缆、光导纤维等通讯线路或其他类似设施,提供给中国境内企业、机构或个人使用所取得的收入,属于《中华人民共和国外商投资企业和外国企业所得税法》(以下简称税法)
Inland Revenue Department of each province, autonomous region, municipality directly under the Central Government and cities specifically designated in the state plan: Local Taxation Bureau of Shenzhen Municipality: Recently, some regions asked whether foreign companies rent their international telecommunications satellite communications lines to users in our country and whether their incomes are taxed , Requiring the Administration to further clarify. After the study, it is hereby made clear as follows: The income obtained by foreign companies, enterprises or other organizations from the use of their own telecommunications lines, satellites, cables, optical fiber cables or other similar facilities provided to enterprises, institutions or individuals in the territory of China belongs to the “ Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises ”(hereinafter referred to as Tax Law)