【文章內(nèi)容簡(jiǎn)介】 ............................................................. 35 ......................................................................................... 35 常設(shè)機(jī)構(gòu) ................................................................................. 36 不構(gòu)成常設(shè)機(jī)構(gòu)的情況 ............................................................ 36 準(zhǔn)備性質(zhì)或輔助性質(zhì)活動(dòng)判定原則 ........................................... 36 ................................................................................................ 37 ................................................................................................ 37 .................................................................................. 37 ......................................................................................... 37 非居民企業(yè)享受稅收協(xié)定待遇的辦理 .......................................................... 38 蘇州市非居民企業(yè)稅收管理辦法 目錄 ......................................................................................... 38 稅收協(xié)定審批項(xiàng)目 ................................................................... 38 稅收協(xié)定備案項(xiàng)目 ................................................................... 39 ......................................................................................... 39 ......................................................................................... 40 ....................................................................... 41 第五章、證明管理 .......................................................................................................... 42 一、對(duì)外支付證明 ................................................................................................... 42 業(yè)務(wù)概述 .................................................................................................... 42 《稅務(wù)證明》的項(xiàng)目 .................................................. 42 《稅務(wù)證明》的項(xiàng)目 ............................................... 42 報(bào)送資料 .................................................................................................... 43 、股息、紅利項(xiàng)目 .................................................................... 43 、股息、紅利以外的項(xiàng)目 ...................................................... 43 審核要點(diǎn)： ................................................................................................. 44 審核流程 .................................................................................................... 45 臺(tái)帳管理 .................................................................................................... 45 二、中國(guó)居民身份證明 ............................................................................................ 46 業(yè)務(wù)概述 .................................................................................................... 46 依法在中國(guó)境內(nèi)成立的企業(yè)申請(qǐng)中國(guó)稅收居民身份證明 .............................. 46 ......................................................................................... 46 ......................................................................................... 46 ........................................................................... 47 依照外國(guó) (地區(qū) )法律成立但實(shí)際管理機(jī)構(gòu)在中 國(guó)境內(nèi)的企業(yè)申請(qǐng)中國(guó)稅收居民身份證明 .......................................................................................................... 47 ......................................................................................... 47 調(diào)查審核要點(diǎn) ................................................................................. 47 ........................................................................... 48 三、外國(guó)公司船舶運(yùn)輸收入免征企業(yè)所得稅證明 ..................................................... 48 業(yè)務(wù)概述 .................................................................................................... 48 報(bào)送資料 .................................................................................................... 48 審核要點(diǎn) .................................................................................................... 49 稅務(wù)機(jī)關(guān)審核流程 ...................................................................................... 49 第六章 日常管理 ........................................................................................................... 50 一、崗位設(shè)置及職責(zé)配置 ........................................................................................ 50 非居民崗位設(shè)置 .......................................................................................... 50 崗位職責(zé) .................................................................................................... 50 .............................................................................. 50 .............................................................................. 50 ..................................................................................... 51 ..................................................................................... 51 .............................................................................. 51 .................................................................................. 51 ....................................................................... 51 蘇州市非居民企業(yè)稅收管理辦法 目錄 二、非居民后續(xù)管理 ............................................................................................... 52 合同備案后續(xù)管理 ...................................................................................... 52 .................................................................................. 52 業(yè)務(wù)概述 ................................................................................. 52 審核要點(diǎn) ................................................................................. 52 ................................. 52 業(yè)務(wù)概述 ................................................................................. 52 跟蹤管理對(duì)象 .......................................................................... 53 跟蹤管理要點(diǎn) ............................