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根据《国家税务总局国家外汇管理局关于服务贸易等项目对外支付税务备案有关问题的公告》(国家税务总局国家外汇管理局公告2013年40号,以下简称40号公告),从2013年9月1日起服务贸易等对外支付项目将实行税务备案管理制度。境内机构和个人向境外单笔支付等值5万美元以上(不含5万美元)服务贸易等项目下有关外汇资金,仅需向所在地主管国税机关进行税务备案后即可对外支付,这意味着纳税人只需在完成税务备案手续后,即可持《服务贸易等项目对外支付税务备案表》(以下简称备案表)
According to the Notice of the State Administration of Foreign Exchange on Issues Concerning the Filing of Foreign Tax Revenue for Services and Trade Projects (State Administration of Taxation SAFE Announcement No. 40 of 2013, hereinafter referred to as Announcement No. 40), from September 1, 2013 From the date of service trade and other external payment projects will implement tax filing management system. Domestic institutions and individuals pay foreign single funds of more than 50,000 U.S. dollars (excluding 50,000 U.S. dollars) for trade in foreign exchange under the project of service trade, which can be paid out of the country only after tax registration is filed with the competent taxation authority in the locality. This means that Taxpayers only need to complete the tax filing procedures, you can hold the “service trade and other projects to pay tax filing forms” (hereinafter referred to as the filing form)