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来料加工、装配企业是“两头在外”的外向型经济的一种形式。虽然是低层次的外向型经济,但它以形式多样、方法灵活、投资少、见效快、风险小等优点,在参与国际经济大循环中,扮演了一个不可低估的角色。为了加强对来料加工企业的税收征管,我局征管科和翠竹税所用了近两个月的时间,深入企业进行凋查,召开厂长和外商座谈会,听取税务专管员意见,走访了区引进办、外贸公司和工商分局,在此基础上,组织有关人员进行研究,现将调查情况及建议报告如下。
Processing and assembly enterprises are a form of “two ends” export-oriented economy. Although it is a low-level export-oriented economy, it plays a role that can not be underestimated in its participation in the global economic cycle due to its various forms, flexible methods, low investment, quick response and low risk. In order to strengthen the tax collection and management of processing enterprises, the Bureau of Tax Collection and Bamboo Tax took nearly two months to conduct in-depth investigation of enterprises, hold seminars for factory managers and foreign investors, listen to the opinions of tax specialists and interview The District Office for the introduction of foreign trade companies and business sub-bureau, on this basis, the organization of relevant personnel to conduct research, the investigation and suggestions are now reported as follows.