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社会主义市场经济体制的确立,我国对外开放步伐的日益加快,外商投资企业和外国企业似雨后春笋发展迅猛,给涉外税收征收管理工作提出了许多新的要求。因此,建立规范的涉外税收管理体系势在必行,具体内容是: 1、税源册籍的规范。税源册籍也叫税源普查,它是在税务登记的基础上每年年初必须开展的一项基础工作。目前,在避税现象严重的情况下,搞好这项下作尤为重要,把这项工作搞好的基本方法就是集中力量每年年初开展一次摸底测算,其对象主要是按照我国涉外税收法规对已办理税务登记的外商投资企业,外国企业及其分支机构等固定纳税户开展税源册
The establishment of a socialist market economic system, the accelerating pace of China’s opening up to the outside world, the rapid growth of the mushrooming of foreign-invested enterprises and foreign enterprises have put forward many new requirements for the administration of foreign tax collection. Therefore, the establishment of a standardized foreign tax administration system is imperative, the specific content is: 1, the tax source of the norms. Also called the source tax census, it is a basic work that must be carried out at the beginning of each year on the basis of tax registration. At present, under the circumstance of serious tax avoidance, it is particularly important to do a good job of this work. The basic method for doing a good job of this work is to concentrate on carrying out a thorough calculation at the beginning of each year. The targets are mainly handled according to the regulations on foreign taxation in our country. Tax registration of foreign-invested enterprises, foreign enterprises and their branches and other fixed taxpayers to carry out tax sources