海外上市企业涉税管理难点

发布时间：2018-03-06 16:39

本文选题：融资门槛　切入点：国际声誉　出处：《国际税收》2014年08期 　论文类型：期刊论文

【摘要】：正企业海外上市,无论是上市前和上市后,都会产生跨境税收,并且数额较大。从山东地税的征管实践看,2012年有29户企业产生跨境税收,入库税款2.59亿元,户均893万元;2013年有16户企业产生跨境税收,入库税款8 949万元,户均559万元。所以,海外上市企业是一个新的税收增长点,应当引起关注。一、海外上市方式海外上市具有融资门槛低、程序便利、时间较短以及有助于提高公司国际声誉等优势。20世纪90年代初,我
[Abstract]:Overseas listing of positive enterprises will generate cross-border taxes, both before and after listing. From the practice of collecting and managing local taxes in Shandong Province, in 2012, 29 enterprises generated cross-border taxes, with 259 million yuan of storage tax. The average household is 8.93 million yuan; in 2013, 16 enterprises generated cross-border taxes, including 89.49 million yuan in storage tax and 5.59 million yuan in household income. Therefore, overseas listed enterprises are a new tax growth point, which should attract attention. Overseas listing has the advantages of low threshold of financing, convenient procedure, short time and help to improve the international reputation of the company. At the beginning of 90s of the 20th century, I
【作者单位】：山东大学(威海)商学院;山东省地方税务局;
【分类号】：F812.42;F831.51

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