浅议营改增后外国企业常驻代表机构的税收管理

发布时间：2018-03-28 18:43

本文选题：外国企业　切入点：常驻代表机构　出处：《税务研究》2017年09期

【摘要】：外国企业常驻代表机构作为外国投资者进驻我国市场的一种形式一直存续着,对其的税收征管基本延续原《外商投资企业和外国企业所得税法》及其相关文件的精神。2010年,《外国企业常驻代表机构税收管理暂行办法》的出台,基本确立了新的所得税法体系下对外国企业常驻代表机构的税收管理规定。当前,随着营改增的实施,实操层面还存在一些事项有待明确。由于我国对外国企业常驻代表机构的征管有一个历史沿革的过程,笔者从个人角度以政策沿袭为起点,以实际冲突为焦点,提出相应的解决思路,以期对营改增后外国企业常驻代表机构的税收管理有所裨益。
[Abstract]:As a form for foreign investors to enter the Chinese market, resident representative offices of foreign enterprises have always existed. Its tax collection and administration basically continue the spirit of the original income tax Law on Enterprises with Foreign Investment and Foreign Enterprises and its related documents. In 2010, the interim measures on tax Administration of resident Representative offices of Foreign Enterprises were promulgated, The new income tax law system has basically established the tax administration regulations for the resident representative offices of foreign enterprises. At present, with the implementation of the camp reform, There are still some matters to be clarified at the practical level. As our country has a historical evolution of the collection and management of resident representative offices of foreign enterprises, the author takes the policy succession as the starting point and the actual conflict as the focus from the personal point of view. The corresponding solutions are put forward in order to benefit the tax administration of the resident representative offices of foreign enterprises after the increase of camp.
【作者单位】：厦门市国家税务局;
【分类号】：F812.42

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