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各省、自治区、直辖市和计划单列市国家税务局、地方税务局:根据《国家税务总局关于开展2003年税收专项检查工作的通知》(国税发[2003]30号)的部署,总局决定,对在我国境内未设立机构、场所,而有来源于我国的利润(股息)、利息、租金、特许权使用费、财产转让收益等所得或收入,或者虽在我国境内设立机构、场所,但上述所得、收入与该机构、场所没有实际联系的外国企业缴纳企业所得税和营业税情况进行专项检查。为了保证此次检查工作的顺利实施,切实维护国家税收权益,及时发现问题,堵塞漏洞,提高国际税务征管水平,现就检查的具体事宜通知如下:
State Administration of Taxation and Local Taxation Bureau of Provinces, Autonomous Regions, Municipalities directly under the Central Government, and State with Designated Municipalities: According to the deployment of “Circular of the State Administration of Taxation on Carrying out Special Inspection of Taxes in 2003” (Guo Shui Fa [2003] No.30), the SAIC decided to There are no establishments or establishments in our country but income or income from profit (dividend), interest, rent, royalties, income from property transfer, etc. from our country or establishment of establishments and establishments in our country. However, Special inspection shall be conducted on the situation of paying income tax and business tax on foreign enterprises whose income is not actually linked with the institution or place. In order to ensure the smooth implementation of the inspection work, earnestly safeguard the national tax rights and interests, find out problems in time, plug loopholes and raise the level of international tax collection and administration, we hereby notify you of the specific issues of inspection as follows: