从注册税务师执业看合同法与税法的关系

发布时间：2018-01-01 21:32

本文关键词：从注册税务师执业看合同法与税法的关系　出处：《注册税务师》2012年08期 　论文类型：期刊论文

【摘要】：正一、合同法与税法在注册税务师执业中的重要性注册税务师依法开展有偿的中介服务业务,不仅需要遵守国家税收法律法规,而且也需要运用民法、合同法、公司法等在内的相关法律服务于客户。在注册税务师执业实践中,要正确区分与税收活动密切联系的十五种常用的合同,要全面理解我国合同法的原则与规则。注册税务师执业时应当思考和解决这样一些基本问题:合同性质与种类如何认定?建设工程合同与承揽合同如何区分?各种各样的设施设备安装合同在认定上属于什么性质类型的合同?一般租赁合同与房屋租赁合同
[Abstract]:Is that the contract law and the tax law on the registration of tax practitioners in the importance of certified tax agents to carry out paid intermediary services, not only need to comply with national tax laws and regulations, but also requires the use of civil law, contract law, company law and other related legal services to customers. In the registration of tax practitioners in practice, to fifteen a common contract to distinguish and tax related activities, to fully understand the principles and rules of the contract law of our country. The registration of tax practitioners should consider and solve such basic problems: the nature of the contract and how to identify the species? How the construction project contract and the contract to distinguish? All kinds of facilities and equipment installation contract is what the nature of contract types are identified? General lease contract with the housing lease contract

【作者单位】：国家税务总局扬州税务干部进修学院;
【分类号】：D922.22;D923.6
【正文快照】： 一、合同法与税法在注册税务师执业中的重要性注册税务师依法开展有偿的中介服务业务,不仅需要遵守国家税收法律法规,而且也需要运用民法、合同法、公司法等在内的相关法律服务于客户。在注册税务师执业实践中,要正确区分与税收活动密切联系的十五种常用的合同,要全面理解我

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