论文部分内容阅读
签订与执行技术引进合同应注意的有关问题(一)合同分项价格与纳税义务如前所述,技术引进合同项下卖方收取的各项合同价款根据中国税法负有不同的纳税义务。合同价款分项不清,可预见的结果不外乎两种:不应纳税的部分与应纳税部分被税务部门认定一并征收而多交税;应纳税部分混同
SIGNIFICANT PROBLEMS FOR SIGNING AND IMPLEMENTATION OF TECHNICAL INTRUCTION CONTRACTS (I) Sub-contract price and tax liability As mentioned above, each contract price charged by the seller under the technology import contract has different tax liability under the PRC tax law. Sub-item of the contract price is not clear, the foreseeable result is no more than two: the taxable part of the taxable part of the tax department is determined to levy more tax; taxable part of the mix