论文部分内容阅读
在中国境内与外国公司签订的技术咨询合同是否需缴营业税? 问:我公司为一中外合资企业,与某一外国公司签订了一份技术咨询合同,并在付款的同时为其代扣代缴了金额为合同总价款10％的所得税,交当地国税。在这种情况下,试问:是否还需征缴营业税? 答:根据《中华人民共和国营业税暂行条例实施细则》第七条规定,中外合资企业与外国企业签订技术咨询合同,提供技术咨询劳务的发生地在“中华人民共和国境内”,应按照营业税暂行条例中的“服务业”税目中的“其他
Is it necessary to pay business tax on technology consulting contracts with foreign companies in China? Q: As a Sino-foreign joint venture, I signed a technology consulting contract with a foreign company and withheld the payment The amount of 10% of the total contract price of income tax, pay the local tax. Answer: According to Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations of Business Tax of the People’s Republic of China, Sino-foreign joint ventures and foreign enterprises sign technical consultation contracts to provide technical consulting services In the territory of “the People’s Republic of China” should be in accordance with the Provisional Regulations on Business Tax in the “service” tax item "other