外资企业分支机构税收管理存在的问题及建议（Problems and suggestions on tax administration of branches of foreign funded enterprises）.docVIP

下载本文档

6
0
约1.26万字
约 8页
2017-07-24 发布于河南
举报
版权申诉

外资企业分支机构税收管理存在的问题及建议（Problems and suggestions on tax administration of branches of foreign funded enterprises）.doc

1、本文档共8页，可阅读全部内容。
2、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
5、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
6、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
7、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
8、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

外资企业分支机构税收管理存在的问题及建议（Problems and suggestions on tax administration of branches of foreign funded enterprises）

外资企业分支机构税收管理存在的问题及建议（Problems and suggestions on tax administration of branches of foreign funded enterprises） Problems and suggestions on tax administration of branches of foreign funded enterprises Problems and suggestions on tax administration of branches of foreign funded enterprises 2008-12-20 15:15:34 With the continuous expansion of Chinas opening to the outside world, foreign investment enterprises have set up branches in various forms in our country. Up to now, a total of 53 households have been registered in Wuzhou in the form of branches of foreign-funded enterprises, and the taxes paid include value-added tax and income tax on enterprises with foreign investment. In general, the tax administration of foreign invested enterprise branches, according to the current tax regulations, there are two main ways: one is to adopt the independent accounting branch, regardless of whether the head office with the ground, all belong to the main business scope of VAT, the monthly declaration of value-added tax law tax, quarterly reporting according to the provisions of foreign-invested enterprise income tax returns with the accounting statements. Two is to take branches of non independent accounting management mode: (1) the branch and head office in the same manner, by the head office report and pay value-added tax, income tax for enterprises with foreign investment; (2) the total institutions in different places (provinces), branches declare VAT in local the income tax by its head office in the local tax authorities to declare pay summary. From the practice in recent years, we feel that this way of management has the following problems: 1., it is not timely to confirm whether the branches of foreign-invested enterprises are independent accounting or non independent accounting. It is not conducive to the administration of the tax authorities. It is the key to manage the branches of foreign invested enterprises to prevent the loss of tax. But because of the general mecha