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对深化涉外税收征管体制改革的探讨张贤平，张毅随着我国市场经济体制的建立、对外开放的深入，外商投资企业和外国企业发展迅猛，对涉外税收的征管提出了新的要求。本文针对目前涉外税收征管工作中出现的新情况新问题，就市场经济条件下如何建立涉外税收规范化征管体系作...
Discussion on Deepening the System Reform of Tax Collection in Foreign Countries Zhang Xianping, Zhang Yi With the establishment of China’s market economy system, the opening-up to the outside world, the rapid development of foreign-invested enterprises and foreign enterprises, the new requirements have been put forward on the collection and administration of foreign tax revenue. This article aims at the new situation and new problems that appear in the foreign tax collection and administration at present, how to set up the tax collection and management system of foreign tax under the condition of market economy ...