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浅谈非居民企业从事国际运输业务税收跟踪管理
来 源:www.71-fuwu.com     发布时间:2018-1-25 14:48:34

主管税务机关应与家庭建档的规定,依法管理的原则,对非居民企业从事国际运输业务的管理会计和税务档案的建立,及时、准确地掌握运费及相关款项,纳税,税收协定待遇等。


主管税务机关应当对非居民企业待遇享受税收协议的后续处理。根据提交的文件,从事国际运输业务的第第十二条规定的措施,并提交审核的数据记录进行比较,这不符合税收协定待遇的条件和不履行纳税义务的情况,应按照税收征管法的有关规定。


主管税务机关应加强与港口的合作、空中交通管制、海关检查、监督、外汇管理、商务等部门,获取相关的信息,非居民企业在港境内,履行纳税义务,运费和支付监控实施相关。


主管税务机关在国家境内难以取得涉税信息的,可以向税务机关提出专项信息,向国家行政部门提出特殊要求。


The competent tax authorities shall establish the management accounting and tax files of non resident enterprises engaged in international transportation business, and timely and accurately grasp the freight and related taxes, tax payment, tax agreement treatment and other related principles.


The competent tax authorities shall enjoy the subsequent treatment of the tax agreement on the treatment of non resident enterprises. According to the documents submitted, the measures stipulated in article twelfth of international transportation business and the data records submitted for examination are compared. This does not conform to the conditions of tax agreement treatment and fails to fulfill the duty of tax payment, and shall be in accordance with the relevant provisions of the tax collection and administration law.


The competent tax authorities should strengthen cooperation with ports, air traffic control, customs inspection, supervision, foreign exchange management, business and other departments to get relevant information. Non resident enterprises perform tax obligations in Hong Kong, freight and payment monitoring implementation.http://www.hfjiaan.cn/


If the tax authorities are difficult to obtain tax related information in the country, the competent tax authorities may submit special information to the tax authorities and make special requirements to the state administrative department.


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