發(fā)布時(shí)間：2018-05-31 21:11

  本文選題：匯總計(jì)算 + 稅收管轄權(quán)��； 參考：《中國(guó)注冊(cè)會(huì)計(jì)師》2015年12期

【摘要】：正在改革開(kāi)放初期,物流交通不是很發(fā)達(dá),企業(yè)經(jīng)營(yíng)規(guī)模較小,區(qū)域一般也是在本行政區(qū)域內(nèi),較少有跨行政區(qū)域經(jīng)營(yíng)。隨著改革開(kāi)放的深入和市場(chǎng)經(jīng)濟(jì)的快速發(fā)展,特別現(xiàn)代交通和物流業(yè)的發(fā)展和行政區(qū)域封鎖被打破,最大激活了經(jīng)濟(jì)資源的自由流通和高效配置�，F(xiàn)代企業(yè)規(guī)模擴(kuò)大,跨區(qū)域經(jīng)營(yíng)的形成,企業(yè)總分機(jī)構(gòu)的組織形式和以"屬地原則"稅收管轄權(quán)制度下的"總機(jī)構(gòu)和分支機(jī)構(gòu)不在同一縣(市)的,應(yīng)當(dāng)分別向各自所在地的主管稅務(wù)機(jī)關(guān)申報(bào)納稅"征管方
[Abstract]:In the early stage of reform and opening up, the logistics transportation is not very developed, the enterprise management scale is small, the region is also generally in the administrative region, there is less cross-administrative region management. With the deepening of reform and opening up and the rapid development of market economy, especially the development of modern transportation and logistics industry and the break of administrative regional blockade, the free circulation and efficient allocation of economic resources are most activated. The expansion of the scale of modern enterprises, the formation of cross-regional operations, the organizational form of the enterprise's total sub-organizations and the fact that "the head office and branch offices are not in the same county (city)" under the tax jurisdiction system of the "territoriality principle", The tax-payer shall separately declare the tax to the competent tax authorities in their respective localities.
【作者單位】： 福建省久益華瑞稅務(wù)師事務(wù)所;
【分類(lèi)號(hào)】：F812.42

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本文編號(hào)：1961293