外国企业代表机构在“营改增”试点中面临的问题及思考

Issues Faced by Representative Offices of Foreign Enterprises in the Reform Pilot of Converting Business Tax into VAT and Their Reflections

从事交通运输与现代服务业相关服务的外国企业常驻代表机构(简称"代表机构")在"营改增"试点中首次被北京纳入试点范围。代表机构"营改增"试点中面临范围界定较难、培训任务较重、申报时间较晚、发票风险较大以及一些特殊性政策等问题。本文对这些问题提出了解决的办法,并对进一步完善代表机构"营改增"试点工作提出了建议。

Representative offices of foreign enterprises engaged in the transportation and related modern service industry （referred to as ＇representative offices＇） was introduced into the pilot scope of the reform concerning converting business tax into VAT by Beijing government for the first time. In the pilot reform of converting business tax into VAT on representative offices, there are some problems as difficult in scope definition, heavy in training task, late in tax declaration, high in invoice risk and some special policy. This paper presents solutions for such problems and puts forward some suggestions to further improve pilot reform of converting business tax into VAT on representative offices.