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由于非居民税收管理的对象是外国居民个人、企业或其他经济组织的跨国经济活动以及由此产生的所得,管理的法律依据涉及大量的税收协定以及国内
As the object of non-resident tax administration is the transnational economic activities of foreign resident individuals, enterprises or other economic organizations and the resulting income, the legal basis for the administration involves a large number of tax treaties and domestic