论文部分内容阅读
近年来,针对跨国公司跨境派遣所涉及的纳税义务问题,国家税务总局虽然在2010年颁布的法律文件中给出了原则性的指导规定,但是在具体实务中,随着跨境企业间劳务派遣方式的多样化,如何确定派遣人员的工作性质,税务和企业之间存在分歧,进而引起劳务型常设机构认定的分歧。为了解决这一矛盾,提高文件的针对性和可操作性,国家税务总局在2013年颁布公告,对外国企业派遣人员来华的纳税义务提供了比较明确的指引。本文将根据实务中所遇到的情况,采用实质重于形式原则,针对派遣劳务如何规避被判定为常设机构进行分析,并就风险规避提出建议。
In recent years, in response to the issue of tax liability concerning transnational corporations’ cross-border dispatch, although the State Administration of Taxation has provided principled guidelines in the legal documents promulgated in 2010, in specific practices, as cross-border inter-firm services The diversification of dispatching methods, how to determine the nature of the work of dispatched personnel, and the disagreements between taxation and enterprises have led to the disagreement on the part of service-type permanent establishments. In order to resolve this contradiction and improve the pertinence and operability of the document, the State Administration of Taxation issued a public notice in 2013, which provides clearer guidelines on the tax liability of foreign enterprises dispatching personnel to China. This article will be based on the situation encountered in practice, using the principle of substance over form, for how to circumvent the dispatch of labor is judged to be a permanent establishment for analysis, and to make recommendations on risk aversion.