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现行税法规定,非居民企业因转让股权取得收益的,应缴纳企业所得税。由于现行税法的有关规定不完善及有关部门的管理制度存在缺陷,非居民企业在申报、缴纳企业所得税时往往面临一定的困难。本文在分析现行税法的有关规定及相关部门的管理制度的基础上,对今后如何修订企业所得税法及完善相关部门的管理制度提出若干建议。
The current tax law stipulates that non-resident enterprises should pay enterprise income tax if they make a return on equity transfer. Non-resident enterprises often face certain difficulties in declaring and paying corporate income tax due to the imperfect provisions of the existing tax laws and the management system of relevant departments. Based on the analysis of the relevant provisions of the current tax law and the management system of the relevant departments, this article gives some suggestions on how to amend the EIT Law and improve the management system of relevant departments in the future.