论文部分内容阅读
加入世贸组织之后,我国利用五年的时间实现了金融业的全面对外开放,境外的商业银行进入国内市场开展业务经营。同时,也为国内的商业银行参与国际金融事务,利用国外资金,实现国际化经营提供了条件,促进了国内商业银行业务范围的扩大。国内商业银行与境外的非居民企业开展业务往来,会不可避免地涉及代扣代缴非居民所得税项的问题。本文分析了国内商业银行境外支付业务涉税问题,并提出了改进建议。
After China’s accession to the WTO, China took full advantage of the five-year period to open its financial sector to the outside world. Overseas commercial banks entered the domestic market to carry out business operations. At the same time, it also provided conditions for domestic commercial banks to participate in international financial affairs, make use of foreign funds and realize international operations, and promoted the expansion of the scope of domestic commercial banks. Domestic commercial banks and overseas non-resident enterprises to carry out business dealings, will inevitably involve withholding non-resident income tax issues. This article analyzes the tax issues concerning the overseas payment business of domestic commercial banks and puts forward suggestions for improvement.