The article also discusses the tax planning for dividend policy in China, remittance of earnings from other countries and the ETP for the deduction of paid tax.
论述了国内企业股利分配的税务筹划、境外所得汇回和已纳税额抵免的税务筹划。
Any remittance made by foreign investors from the proceeds of the sale or transfer of shares of assets upon liquidation or winding up of enterprises are exempted from the payment of any tax.
外国投资者通过销售或者通过清算进行资产股份转让或者企业清理所获得的收益如果汇回本国,将免除任何税收。
It accomplishes the functions of gathering taxpayers 'information, tax report, bank reconciliation, totalling the remittance, and information enquiries of taxpayers.
主要实现了纳税人的信息采集、纳税人申报、银税对帐、汇总缴款书的传递、纳税人信息查询等几项功能。
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