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国家税务总局公告2016年第28号2016年5月5日自2016年5月1日起,全国范围内全面推开营业税改征增值税(以下称营改增)试点。在营改增后,按经费支出换算收入方式核定非居民企业应纳税所得额的计算公式需要修改,现将修改内容公告如下:一、《外国企业常驻代表机构税收管理暂行办法》(国税发〔2010〕18号文件印发)第七条第一项第1
Announcement of the State Administration of Taxation No. 28 of 2016 May 5, 2016 As of May 1, 2016, a pilot project of transforming business tax into value-added tax (hereinafter referred to as “business reform”) has been launched nationwide. After the increase in the battalion, the formula for calculating the taxable income of non-resident enterprises according to the method of income-based conversion of expenditures needs to be revised. The announcement of the amendments is as follows: I. Interim Measures for the Administration of Taxation on Resident Representative Offices of Foreign Enterprises (Guo Shui Fa 〔2010〕 18 document issued) Article VII, the first one