境外劳务不予征收营业税的情况在判定上存在一定难点,企业利用现有政策避税,给税收征管带来一定的困难,也造成了部分企业间的税负不公。本文通过剖析问题所在,提出了相应对策。 The absence of business tax on overseas labor has some difficulties in judging. Enterprises evade tax by using existing policies, which bring some difficulties to tax collection and management and also cause unfair tax burden among some enterprises. In this paper, by analyzing the problem, put forward the corresponding countermeasures.