论文部分内容阅读
基本案情甲公司是香港某卫星通讯公司在深圳设立的全资子公司。甲公司的经营方式是从香港某卫星通讯公司购买卫星转发器分租给国内用户,收取租金;再购取外汇并以支付设备款的形式付款给香港某卫星通讯公司。税务机关在对该公司提供的合同及双方往来文件、甲公司账务处理进行审
The basic case A company is a Hong Kong satellite communications company established in Shenzhen, a wholly owned subsidiary. Company A operates in the form of satellite transponders purchased from a satellite communications company in Hong Kong and is sub-leased to domestic users for rental payment. Foreign currency exchange is then made and payment is made to a satellite communications company in Hong Kong. Tax authorities in the contract provided by the company and the two sides of the documents, a company audited accounts