合同型联营涉税问题分析

发布时间：2018-03-29 11:40

  本文选题：合同型联营　切入点：营业税　出处：《财务与会计》2015年24期

【摘要】：公司联营形式不同,承担法律责任的形式就不同,适应的税收政策也不同。法人型联营、合伙型联营的税收政策适用已经基本形成共识,本文对实务中存在问题较多的合同型联营税收政策的适用提出了自己的看法。
[Abstract]:With different forms of corporate consortia, the forms of legal liability are different, and the appropriate tax policies are also different. There is a consensus on the application of the tax policy of the legal person type joint venture and the partnership type joint venture. This paper puts forward some views on the application of contractual joint venture tax policy, which has many problems in practice.
【作者单位】： 山东省淄博市国家税务局;
【分类号】：F812.42;D922.22
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本文编号：1680978