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国家税务总局确定的我国涉外税收“十五”总目标是:“以促进对外开放,维护国家权益为己任,完善税制,实现内外税制统一;提高涉外税收征管能力,加强转让定价税收管理,扩大国际税收交流与合作;推动涉外税收的调整和转换,逐步建立起以跨国纳税事务和大型跨国企业为管理对象,以现代化技术为手段,专业化与信息化相结合的国际税收管理新机制,更好地适应经济全球化和我国入世后的形势要求。”
The overall objective of the Tenth Five-year Plan for Foreign Tax Revenue in China, as set forth by the State Administration of Taxation, is: "To promote opening to the outside world and safeguarding the rights and interests of the state as its own duty; improve the tax system so as to unify its internal and external tax systems; improve the tax collection and management capabilities of foreign-related tax revenues; Tax exchange and cooperation; promote the adjustment and conversion of foreign tax revenue, and gradually establish a new international tax administration mechanism that combines cross-border tax affairs and large-scale multinational corporations with modern technology as a means, specialization and informationization. To adapt to the economic globalization and the situation after the accession to the WTO.