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外商投资企业所设立的办事处,在涉外税收征管中,易被忽视以至漏掉。我地有一户总公司设在沿海经济特区的外商投资企业办事处,其业务范围主要为本公司联系接洽业务,提供用户咨询服务,办事处所需经费由总公司拨给。初看,该办事处似乎无纳税事项,但实际上,却积极招揽业务,承包工程,用收款收据收取工程服务费45,000元,直接用于工程有关人员的工资、差旅费补贴以及交际应酬费的开支,漏交工商统一税及地方附加。我地还有另一办事处,除有产品销售外,还有电传复印、
The offices set up by foreign-invested enterprises are easily overlooked and even missed in the tax collection and administration of foreign investment. I have a head office located in the coastal special economic zones of foreign-invested enterprises offices, its main business areas for the contact contact with the business, providing user advisory services, office funding required by the head office. At first glance, the office does not appear to be subject to tax matters. However, in practice, the office actively solicits business and contracting projects and receives a construction and service fee of $ 45,000 from receipts and receipts for the direct payment of salaries, travel expenses and travel expenses for project-related staff Expenses, omissions to pay the unified tax and local business additional. I have another office, in addition to product sales, there are fax copies,