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随着我国边境贸易的迅速发展,外商投资企业对苏联等国的易货贸易不断增多。如何解决外商投资企业易货贸易的税收征管问题,已成为当务之急。笔者就此谈一些情况和意见。一、易货贸易的基本情况 (一)易货贸易的形式:外商投资企业易货贸易的形式主要有四种: 1、工业产品易货。生产性外商投资企业用自己的产品与苏联进行易货贸易。 2、劳务出口易货。从事建筑安装的外商投资企业到苏联承包建筑安装工程,苏方用商品偿付工程价款。 3、合资经营易货。我国企业与苏联的企业在中国境内投资建厂,或者外商投资企业在苏联设立分支机构或者投资办厂,按投资比例
With the rapid development of border trade in our country, barter trade by foreign-invested enterprises to the Soviet Union and other countries is on the rise. How to solve the problem of tax collection and administration of barter trade by foreign-invested enterprises has become a pressing matter of the moment. The author talks about some situations and opinions. First, the basic situation of barter (a) barter form of trade: foreign-invested enterprises barter in the form of four main: 1, barter industrial products. Productive foreign-invested enterprises conduct barter trade with the Soviet Union with their own products. 2, labor export barter. Engaged in construction and installation of foreign-invested enterprises to the Soviet Union contract construction and installation works, the Soviet Union to pay the price of goods. 3, joint venture barter. Chinese enterprises and enterprises in the Soviet Union invest and build factories in China, or foreign-invested enterprises set up branches in the Soviet Union or invest and set up factories, according to the proportion of investment