dazhu 发表于 2004-3-19 10:00:00

[问题]：有关软件进口的税务处理，着急啊...

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<SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">       我打算和内地朋友合伙注册进出口贸易公司，为国外某软件公司代理在浙江地区的软件销售：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN>


<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 51pt; TEXT-INDENT: -36pt; mso-list: l1 level1 lfo1; tab-stops: list 51.0pt"><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">1、<SPAN style="FONT: 7pt 'Times New Roman'">                                                               </SPAN></FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">软件程序由国外公司网上传送提供；</SPAN><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN>


<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 51pt; TEXT-INDENT: -36pt; mso-list: l1 level1 lfo1; tab-stops: list 51.0pt"><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">2、<SPAN style="FONT: 7pt 'Times New Roman'">                                                               </SPAN></FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">软件载体光盘由外国公司授权</SPAN><SPAN style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在大陆生产，没有货物经过海关；</SPAN><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN>


<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 51pt; TEXT-INDENT: -36pt; mso-list: l1 level1 lfo1; tab-stops: list 51.0pt"><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">3、<SPAN style="FONT: 7pt 'Times New Roman'">                                                               </SPAN></FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">销售：由我公司</SPAN><SPAN style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">销售光盘给浙江客户，每产生</SPAN><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">份销售，需支付境外公司</SPAN><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">X</FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">元；</SPAN><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN>


<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 15pt"><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">3</FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、</SPAN><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">       </FONT></SPAN></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">我公司将境外公司的应得货款汇到对方帐户，对方开具境外公司发票。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN>


<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 15pt"><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">        <o:p></o:p></FONT></SPAN>


<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24pt; mso-char-indent-count: 1.6; mso-char-indent-size: 15.0pt"><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">问：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、可否申请境外公司的发票</SPAN><SPAN style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">为</SPAN><SPAN style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">进项发票</SPAN><SPAN style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">或</SPAN><SPAN style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">成本发票？如果可以，抽税税率为多少？具体如何操作处理？</SPAN><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN>


<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、如果不行，则海关、税收环节需要如何处理，税率为多少？</SPAN><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN>


<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">3</FONT></SPAN><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、其他还有那些部分需要注意的？</SPAN><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN>


<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><b><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"></SPAN></b>       


<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><b><U><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">已经问了财税部门，被到处踢皮球，真是郁闷</SPAN><SPAN lang=EN-US style="FONT-SIZE: 15pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">…<o:p></o:p></FONT></SPAN></U></b>


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muliu 发表于 2004-3-30 13:57:00

<P>贵公司可能有不同的处理方式：</P>
<P>简单型：</P>
<P>国内税收不考虑的情况下：支付国外时需要扣税/或免税，看你签什么样的合同；蒙混过关，有可能不承担税收（免营业税和预提所得税）</P>
<P>复杂型：</P>
<P>贵公司 “代理销售”是什么？ 只提供劳务？发票由谁来开？</P>
<P>贵公司支付的X元，可能是著作权/分销权等（税务局要看合同），按03年7月新的办法要涉及关税和进口增值税风险。X 元如果被海关认定计入进口完税价格，就会征按光盘的税率征关税和进口增值税，这样你就有了你说的进项发票，国内销售的税款会大大降低</P>
<P>要注意的就是你的合同，代理服务合同？代理销售合同？只付给国外的费用是什么？为什么非要报关进口（有关电子商务下载税收没有规定）？国内的税负会是多少？有无进项抵扣？或在国内只提供劳务？。。。</P>
<P>再议</P>
[此贴子已经被作者于2004-3-30 13:59:27编辑过]
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