论文部分内容阅读
长期以来,在对外国企业常驻代表机构征税实践中遇到的问题牵涉面广,情况复杂,从根本上说,这是由于公司、企业法制不完善而造成的。对外国企业常驻代表机构的征税要想形成一套规范的管理体系,必须在调整和细化征免税界限、变革征纳税方法的基础上,积极协调配合有关部门完善公司法制。
For a long time, the problems encountered in the practice of taxation of resident representative offices of foreign enterprises have been extensive and complex. Basically, this is caused by the imperfect legal system of companies and enterprises. In order to form a set of standardized management system for the taxation of the resident representative offices of foreign enterprises, it is necessary to actively coordinate and cooperate with relevant departments to perfect the corporate legal system on the basis of adjusting and refining the boundary for tax exemption and levying taxes.