论文部分内容阅读
国家税务总局公告2013年第19号根据《中华人民共和国企业所得税法》及其实施条例、中国政府对外签署的避免双重征税协定(含与香港、澳门特别行政区签署的税收安排,以下统称税收协定)以及《国家税务总局关于印发〈中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定及议定书条文解释〉的通知》(国税发[2010]75号)等规定,现就非居民企业派遣人员在中国境内提供劳务征收企业所得税有关问题公告如下:一、非居民企业(以下统称“派遣企业”)派遣人员在中国境内提供劳务,如果派遣企业对被派遣人员工作结果承担部分或全部责任和风险,通常考核评估被派遣人员的工作业绩,
Announcement of the State Administration of Taxation No. 19 of 2013 Pursuant to the Enterprise Income Tax Law of the People’s Republic of China and its implementing regulations, the agreement on the double taxation avoidance signed by the Chinese government (including the tax arrangements signed with Hong Kong and Macao Special Administrative Regions, hereinafter referred to collectively as the “Tax Agreement ) And the Circular of the State Administration of Taxation on Printing and Distributing the Circular of the Government of the People’s Republic of China and the Government of the Republic of Singapore Concerning the Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion and the Interpretation of Provisions on the Protocol (Guo Shui Fa [2010] 75) The non-resident enterprises (hereinafter referred to as ”dispatched enterprises") send personnel to provide services in China. If the dispatched enterprises dispatch personnel to the dispatched persons The results of the work bear some or all of the responsibilities and risks, usually assessment of the work performance of the dispatched staff,