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非居民企业在中国境内提供设计劳务日趋频繁。为了规避国内税收,非居民企业往往进行各种税收筹划。本文分析了当前非居民企业跨境设计劳务在实际税收征管过程中存在的问题,并就如何有效防止税收流失提出了相应的对策。
Non-resident enterprises provide design services in China more and more frequently. In order to avoid domestic taxes, non-resident enterprises often carry out various tax planning. This article analyzes the existing problems in cross-border design services of non-resident enterprises in the process of actual tax collection and management, and puts forward corresponding countermeasures on how to effectively prevent tax losses.