承包方【英】

contractor party

译文来源

http://www.fdi.gov.cn/1800000121_39_4783_0_7.html

例句

1. 对承包方和发包方是否存在关联关系、合同实际执行情况、常设机构判定、境内外劳务收入划分等事项进行重点跟踪核查，对发现的问题，可以实施情报交换、反避税调查或税务稽查。——《非居民承包工程作业和提供劳务税收管理暂行办法》

1. and shall carry out key tracking inspections on matters such as whether there is affiliated relations between the contractor and the contract-issuing party, contract execution status, confirmation of permanent establishments and classification of domestic and oversea labor service incomes,if any problem is found, it may carry out information exchange, anti-avoidance of tax investigation or taxation inspection.Article 2 The “non-residents” mentioned in the measures consist of non-resident enterprises and non-resident individuals. —Quoted from Interim Measures for Tax Administration On Contracted Engineering Operation and Provision of Labor Services of Non-residents