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对于外国公司,企业和其他经济组织在中国境内承包工程作业和提供劳务,代为采购或者代为制造出包方的工程和劳务项目所需用的机器设备、建筑材料的价款,准予从其承包工程或劳务项目的收务收入总额中扣除计算纳税问题,财政部通知(以下简称“通知”)和税务总局补充通知(以下简称“补充通知”)都做了明确的规定,但在执行中,尚存在一些实际的问题。现结合我们在实践中目前对外商承包工程的税务征管情况谈一些浅见。
For foreign companies, enterprises and other economic organizations in China contracting engineering jobs and rendering of labor services, on behalf of the procurement or on behalf of the contractors to create engineering and labor projects required for the use of machinery and equipment, construction materials, the price granted from the contracting project or Deducting the calculation of tax payment for the total income from services, the Notice of the Ministry of Finance (hereinafter referred to as the “Notice”) and the State Administration of Taxation (hereinafter referred to as the “Supplementary Notice”) have made clear provisions, but in the implementation, there are still Some practical problems Now with our current practice of tax collection and management of foreign contracting projects some humble opinion.