tax sparing

Starting from the finance and taxation essential factors related to Chinese designing corporation when carry on design projects in Russia,analyzes the tax categories,tax rate,cognizance of taxpayer,tax reducing and design fee rate etc.

从国内设计单位承接俄国境内设计项目所涉财税的基本要素入手,分析所涉税种、税率,纳税义务人的认定、税收抵扣及设计费率等问题,提出国内业界如何利用相关财税规定,避免不必要的财务损失。

The author analyses three problem of turning of value-added tax, enlarge its levy scope and the tax reducing system.

笔者试从增值税转型问题、适当扩大增值税征收范围及关于税款抵扣制度三个问题进行浅析。