税源管理中如何处理跨地域税收问题？



璺ㄥ湴鍩熺◣鏀堕棶棰樻槸绋庢簮绠＄悊涓竴涓噸瑕佽€屽張澶嶆潅鐨勮棰樸€傞殢鐫€缁忔祹鍏ㄧ悆鍖栧拰璺ㄥ浜ゆ槗鐨勫鍔狅紝濡備綍鏈夋晥澶勭悊璺ㄥ湴鍩熺◣鏀堕棶棰樻垚涓哄悇鍥芥斂搴滃拰鍥介檯缁勭粐鍏卞悓鍏虫敞鐨勭劍鐐广€傛湰鏂囧皢浠庡涓柟闈㈡帰璁ㄧ◣婧愮鐞嗕腑濡備綍澶勭悊璺ㄥ湴鍩熺◣鏀堕棶棰樸€?

涓€銆佸浗闄呯◣鏀跺崗瀹?/h2>

鍥介檯绋庢敹鍗忓畾鏄鐞嗚法鍦板煙绋庢敹闂鐨勯噸瑕佹墜娈典箣涓€銆傞€氳繃涓庡叾浠栧浗瀹剁璁㈢◣鏀跺崗瀹氾紝鍙互瑙勮寖璺ㄥ鏀跺叆鐨勫緛绋庡師鍒欙紝閬垮厤鍙岄噸寰佺◣骞堕槻姝㈢◣鏀堕€冮伩銆備緥濡傦紝鍒╂伅銆佺壒璁告潈浣跨敤璐圭瓑璺ㄥ鏀粯寰€寰€娑夊強涓嶅悓鍥藉鐨勭◣鏀剁杈栵紝绛捐鍙岃竟鎴栧杈圭◣鏀跺崗瀹氬彲浠ユ槑纭簲绾崇◣鐨勫湴鐐瑰拰绋庣巼锛屾彁楂樼◣鏀跺緛绠＄殑鏁堢巼銆?/p>

鍙﹀锛屽浗闄呯◣鏀跺崗瀹氳繕鍙互鍔犲己淇℃伅浜ゆ崲鍜屽悎浣滄満鍒讹紝鎻愬崌绋庢敹绠＄悊鐨勯€忔槑搴﹀拰鏈夋晥鎬с€傛瘮濡傦紝瀹炴柦鍏ㄩ潰鐨勪俊鎭氦鎹㈡爣鍑嗭紝鍙互鏇存湁鏁堝湴鐩戞祴鍜屾墦鍑昏法鍥戒紒涓氱殑绋庢敹閫冮伩琛屼负锛岀淮鎶ょ◣鏀跺叕骞炽€?/p>

鎬荤殑鏉ヨ锛屽浗闄呯◣鏀跺崗瀹氭槸淇冭繘鍏ㄧ悆绋庢敹鍚堜綔涓庢不鐞嗙殑閲嶈宸ュ叿锛屾湁鍔╀簬瑙ｅ喅璺ㄥ湴鍩熺◣鏀堕棶棰橈紝鎻愰珮绋庢敹寰佺鐨勬晥鐜囧拰璐ㄩ噺銆?/p>

浜屻€佹暟瀛楀寲绋庡姟绠＄悊

闅忕潃鏁板瓧鍖栨妧鏈殑鍙戝睍锛屾暟瀛楀寲绋庡姟绠＄悊鎴愪负澶勭悊璺ㄥ湴鍩熺◣鏀堕棶棰樼殑鏂伴€斿緞銆傞€氳繃寤虹珛鍏ㄧ悆鏁板瓧绋庡姟骞冲彴锛屽彲浠ュ疄鐜拌法鍥戒紒涓氱殑绋庡姟淇℃伅鍏变韩鍜屾暟鎹瘮瀵癸紝鎻愰珮绋庢敹寰佺鐨勭簿鍑嗗害鍜屾晥鐜囥€?/p>

渚嬪锛屽埄鐢ㄥぇ鏁版嵁鍜屼汉宸ユ櫤鑳芥妧鏈紝鍙互瀵硅法鍥戒紒涓氱殑璺ㄥ湴鍩熶氦鏄撹繘琛屽疄鏃剁洃娴嬪拰鍒嗘瀽锛屽強鏃跺彂鐜板紓甯告儏鍐靛苟閲囧彇鐩稿簲鎺柦銆傚悓鏃讹紝鏁板瓧鍖栫◣鍔＄鐞嗚繕鍙互绠€鍖栫◣鏀剁敵鎶ュ拰缂寸撼娴佺▼锛岄檷浣庣◣鏀堕伒浠庢垚鏈紝淇冭繘璺ㄥ鎶曡祫鍜岃锤鏄撶殑渚垮埄鍖栥€?/p>

鎬荤殑鏉ヨ锛屾暟瀛楀寲绋庡姟绠＄悊涓哄鐞嗚法鍦板煙绋庢敹闂鎻愪緵浜嗘柊鎬濊矾鍜屾柊宸ュ叿锛屾湁鍔╀簬鎻愰珮绋庢敹寰佺鐨勬晥鐜囧拰璐ㄩ噺銆?/p>

涓夈€佸浗闄呯◣鏀跺悎浣滀笌浜ゆ祦

鍥介檯绋庢敹鍚堜綔涓庝氦娴佹槸澶勭悊璺ㄥ湴鍩熺◣鏀堕棶棰樼殑閲嶈鏂瑰紡涔嬩竴銆傞€氳繃鍔犲己鍥介檯缁勭粐鍜岃法鍥芥満鏋勭殑鍚堜綔涓庝氦娴侊紝鍙互鍏卞悓搴斿璺ㄥ浗浼佷笟鐨勭◣鏀堕€冮伩琛屼负锛岀淮鎶ゅ叏鐞冪◣鏀剁З搴忋€?/p>

渚嬪锛屽浗闄呰揣甯佸熀閲戠粍缁囥€佷笘鐣岄摱琛岀瓑鍥介檯缁勭粐鍙互鎻愪緵鎶€鏈彺鍔╁拰鏀跨瓥寤鸿锛屽府鍔╁彂灞曚腑鍥藉鎻愬崌绋庢敹寰佺鑳藉姏鍜屾按骞炽€傚悓鏃讹紝璺ㄥ浗鏈烘瀯濡傚叏鐞冭鍧涖€佸浗闄呯◣鏀朵簨鍔＄粍缁囩瓑涔熷彲浠ヤ績杩涘浗闄呯◣鏀舵爣鍑嗙殑鍒跺畾鍜岃惤瀹烇紝鍔犲己鍏ㄧ悆绋庢敹鍚堜綔涓庢不鐞嗐€?/p>

鎬荤殑鏉ヨ锛屽浗闄呯◣鏀跺悎浣滀笌浜ゆ祦鏄鐞嗚法鍦板煙绋庢敹闂鐨勯噸瑕侀€斿緞锛屾湁鍔╀簬淇冭繘鍏ㄧ悆绋庢敹娌荤悊浣撶郴鐨勫畬鍠勫拰鍙戝睍銆?/p>

鍥涖€佸姞寮鸿法澧冪◣鏀舵墽娉?/h2>

鍔犲己璺ㄥ绋庢敹鎵ф硶鏄鐞嗚法鍦板煙绋庢敹闂鐨勫叧閿妇鎺箣涓€銆傞€氳繃鍔犲己绋庢敹鎵ф硶鍚堜綔鍜屼俊鎭氦娴侊紝鍙互鏈夋晥鎵撳嚮璺ㄥ浗浼佷笟鐨勭◣鏀堕€冮伩琛屼负锛岀淮鎶ょ◣鏀剁З搴忓拰鍏钩銆?/p>

渚嬪锛屽缓绔嬭法鍥戒紒涓氱◣鏀舵墽娉曞悎浣滄満鍒讹紝鍔犲己璺ㄥ绋庢敹妗堜欢鐨勮仈鍚堟煡澶勫拰澶勭疆锛屽舰鎴愬悎鍔涙墦鍑荤◣鏀堕€冮伩琛屼负鐨勬€佸娍銆傚悓鏃讹紝鍔犲己绋庢敹鎵ф硶浜哄憳鐨勫煿璁拰鎶€鏈敮鎸侊紝鎻愬崌浠栦滑鐨勬墽娉曟按骞冲拰鑳藉姏锛屾洿濂藉湴搴斿璺ㄥ湴鍩熺◣鏀堕棶棰樼殑鎸戞垬銆?/p>

鎬荤殑鏉ヨ锛屽姞寮鸿法澧冪◣鏀舵墽娉曟槸澶勭悊璺ㄥ湴鍩熺◣鏀堕棶棰樼殑鍏抽敭涓炬帾锛屾湁鍔╀簬缁存姢绋庢敹绉╁簭鍜屽叕骞筹紝淇冭繘绋庢敹寰佺鐨勬湁鏁堝疄鏂姐€?/p>

缁间笂鎵€杩帮紝澶勭悊璺ㄥ湴鍩熺◣鏀堕棶棰橀渶瑕佸鏂瑰悎浣滃拰缁煎悎鏂界瓥銆傚浗闄呯◣鏀跺崗瀹氥€佹暟瀛楀寲绋庡姟绠＄悊銆佸浗闄呯◣鏀跺悎浣滀笌浜ゆ祦浠ュ強鍔犲己璺ㄥ绋庢敹鎵ф硶閮芥槸鏈夋晥鐨勬墜娈靛拰閫斿緞銆傛湭鏉ワ紝鎴戜滑杩橀渶瑕佽繘涓€姝ュ姞寮哄浗闄呭悎浣滐紝瀹屽杽绋庢敹娌荤悊浣撶郴锛屾帹鍔ㄥ叏鐞冪◣鏀跺悎浣滀笌鍙戝睍銆?/p>

https://www.jiaxijizhang.com/xin/52876.html