当发生跨国劳(lao)务交易时,如果以劳务消费地为课税地点(dian)时,对于国内企业接受境外远程(cheng)劳(lao)务时,则应(ying)征(zheng)收营业(ye)税(shui);对于(yu)国内企(qi)业向境外提供远程(cheng)劳务,则(ze)不应(ying)征收(shou)营业税(shui);而如(ru)果以(yi)劳务提供(gong)地(di)为课税