浅析非居民企业提供设计劳务的税收征管问题

A Brief Analysis on Tax Collection and Administration of Design Services Provided by Non-resident Companies

非居民企业在中国境内提供设计劳务日趋频繁。为了规避国内税收,非居民企业往往进行各种税收筹划。本文分析了当前非居民企业跨境设计劳务在实际税收征管过程中存在的问题,并就如何有效防止税收流失提出了相应的对策。

The non-resident companies have been increasingly providing design services in China, but they tend to apply various tax planning schemes to avoid tax liabilities in China. This paper analyzes the existing problems in actual tax collection and admin- istration of cross-border design services on non-resi- dent companies and also proposes corresponding mea- sures to prevent tax losses.