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近日,税总下发《关于居民企业报告境外投资和所得信息有关问题的公告》,旨在规范居民企业提供境外投资和所得信息的内容和方式。《公告》适用的情形:一是居民企业发生规定的境外投资或取得境外所得;二是非居民企业在境内设立机构、场所取得发生在境外,但与其所设机构、场所有实际联系的所得。按照我国会计制度确认境外股权投资或处置行为发生的时间和数量。应填报《居民企业参股外国企业信息报告表》的情况:
In recent days, the tax administration has issued the “Notice on Relevant Issues concerning Overseas Investment and Income Information of Resident Enterprises”, aiming at regulating the contents and methods of providing overseas investment and income information by resident enterprises. The “Notice” is applicable in the following cases: firstly, the resident enterprises make the stipulated overseas investment or obtain the overseas income; second, the non-resident enterprises establish the institutions in the Mainland to obtain the incomes that have occurred outside the territory but have actual connection with the establishments and venues. Confirm the time and amount of overseas equity investment or disposal in accordance with China’s accounting system. The report form of information report on shares held by resident enterprises in foreign enterprises shall be submitted as follows: