论文部分内容阅读
本文对非居民承包工程作业和提供劳务的纳税申报办法的变化进行了归纳总结:非居民业务涉税各方应及时办理登记备案手续;非居民企业应自行证明可否享受税收协定待遇;指定的扣缴义务人应依法履行扣缴义务;非居民营业税和增值税缴纳应关注各项证明材料;税务机关将多措并举跟踪非居民税收管理。
This article summarizes the changes of tax declaration methods for non-resident contracted projects and providing labor services: All non-resident tax-related parties should go through the formalities of registration and filing in time; non-resident enterprises should prove whether they can enjoy the treatment of tax treaties; The obligor shall perform the withholding obligation in accordance with the law; non-resident business tax and VAT pay attention should be paid to all the supporting materials; tax authorities will take measures to track non-resident tax administration.