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【案例】2009年12月的一天,辽宁省国家税务局会议室,该局国际税务管理部门与奥地利某钢铁企业(以下简称奥方企业)之间的谈判正在紧张地进行着。双方谈判的焦点是一笔百万元非居民企业所得税税款是否应该缴纳的问题。
[Case] One day in December 2009, the negotiation between the Liaoning Provincial State Revenue Department conference room, the International Tax Administration of the Bureau and an Austrian iron and steel enterprise (hereinafter referred to as Austrian enterprises) is under intense work. The focus of the negotiations between the two parties is whether a million yuan of non-resident corporate income tax should be paid.