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各省、自治区、直辖市和计划单列市国家税务局、地方税务局,局内各单位:近年来,为适应经济全球化和区域经济一体化,尤其是加入世界贸易组织后的新形势,我国不断加大对外开放力度,外商投资企业和外国企业(以下简称涉外企业)的规模和数量日益增加,涉外企业税收收入持续稳定增长。为进一步规范涉外企业税收管理,加强对涉外企业的纳税服务,提高管理质量和效率,现就有关问题通知如下:一、进一步提高对涉外企业税收管理和服务工作重要性的认识税收管理和纳税服务是税收征管工作的主要内容,两者相互影响、相互促进。只有为纳税人提供优质服务,提高其纳税意识和守法水平,才能促进税收管理质量和效率的进一步提高;只有通过规范化、专业化
In recent years, in order to meet the new situation of economic globalization and regional economic integration, especially after the accession to the World Trade Organization, the number of our State tax bureaus, local tax bureaus and local bureaus in various provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plans to continuously increase With the opening up to the outside world, the scale and number of foreign-invested enterprises and foreign-funded enterprises (hereinafter referred to as “foreign-related enterprises”) have been increasing day by day, and the tax revenue of foreign-related enterprises has continued to grow steadily. In order to further standardize the taxation management of foreign-related enterprises, strengthen the tax services for foreign-related enterprises and improve the quality and efficiency of management, we hereby notify you of the relevant issues as follows: I. Further Understanding the Importance of Tax Administration and Services in Foreign-related Enterprises Tax Administration and Tax Services It is the main content of the work of tax collection and administration, and the two interact and promote each other. Only for the taxpayers to provide quality services and raise their tax awareness and abide by the law in order to promote the quality and efficiency of tax administration to further improve; only through standardization and specialization