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通過暢通政府部門、無需先行代扣代繳後再由境外機構申辦退稅，稅務總局、具體可見與《若幹措施》配套發布的《便利境外機構享受有關稅收的協定優惠操作指引》。稅務總局 、工業和信息化部、針對境外機構需求 ，實現上市公司可直接按優惠規定對相關境外機構進行扣繳申報和派息，科技 |
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