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《中华人民共和国外商投资企业和外国企业所得税法》将涉外企业分为两类:一类是外商投资企业;另一类是外国企业。这两类企业在纳税上虽然基本上是一致的,但在某些方面仍存在着一些差异。在实际工作中,有的涉外企业由于情况特殊难于具体划分属于哪类企业,中外联合承包工程建设的企业就是一个例子。最近,我们对承包二滩水电站工程建设的两户涉外企业进行了调查,现陈述如下。
The “Law of the People’s Republic of China on Income Tax of Foreign-Invested Enterprises and Foreign Enterprises” divides foreign-related enterprises into two categories: one is a foreign-invested enterprise and the other is a foreign enterprise. Although the two types of enterprises are basically the same in taxation, there are still some differences in some aspects. In actual work, some foreign-related enterprises are difficult to categorize specifically which types of enterprises belong to the specific circumstances. Enterprises engaging in the construction of joint contracted projects in China and abroad are an example. Recently, we conducted a survey on two foreign-funded enterprises contracting for the Ertan hydropower project construction and are as follows.