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纳税登记是对外商投资企业税收征管基础工作之一。纳税登记也是掌握税源、组织征收的必要前提。在1988年以前,我省对外商投资企业的税务登记曾一度放在市、县一级税务机关办理。但实践使我们感到,在涉外业务不多的内地,把对外商投资企业的纳税登记集中管理要比分散管理为好。因为,一个外商投资企
Tax registration is one of the basic work of tax collection and administration of foreign-invested enterprises. Tax registration is also an essential prerequisite for grasping tax sources and collecting levies. Before 1988, the tax registration of foreign-funded enterprises in our province was put on the tax authorities at the city and county levels for a time. However, practice has made us feel that it is better to centrally manage tax registration of foreign-invested enterprises than to disperse management in the hinterland where there are few foreign businesses. Because, a foreign-invested enterprises