论文部分内容阅读
2013年4月19日,《国家税务总局关于非居民企业派遣人员在中国境内提供劳务征收企业所得税有关问题的公告》(国家税务总局公告2013年第19号,以下简称19号公告)对外国企业派遣人员来华在何种情况下可能会产生中国纳税义务提供了指引。19号公告对于在中国开展业务的跨国公司来说是个好消息。其降低了外国企业在派遣海外人员来华在税务领域所面临的不确定性,同时也有助于国内企业向国外支付与人员派遣安排相关的偿付款项时更加顺利地取得中国完税凭证。一、19号公告出台的背景自2008年《中华人民共和国企业所得税法》实施以来,
On April 19, 2013, the “Notice of the State Administration of Taxation on Issues Concerning the Enterprise Income Taxes on the Provision of Labor Services by Non-resident Enterprises in China” (State Administration of Taxation Announcement No. 19 of 2013, hereinafter referred to as Announcement No. 19) The conditions under which China dispatched personnel to China may give rise to tax obligations in China provide guidance. Announcement 19 is good news for multinationals doing business in China. It reduces the uncertainty that foreign companies face in dispatching overseas personnel to China in the area of taxation and helps domestic enterprises to obtain Chinese tax receipts more smoothly when they pay reimbursements related to staffing arrangements abroad. I. Introduction to the Announcement on the 19th Background Since the implementation of the “Enterprise Income Tax Law of the People’s Republic of China” in 2008,