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汕头市税务局龙湖分局涉外税科负责原汕头经济特区范围内的“三资”企业的税收征管工作。在征收管理过程中,我们认真贯彻涉外税收政策,维护国家权益,服务对外开放,发挥涉外税收在鼓励和促进外向型经济发展方面的积极作用,促使涉外税收迅速发展。1985年底成立涉外税科时,全区只有“三资”企业30户,现已发展到近600家,全年涉外税收收入比1985年增长22倍。在工作实际中我们体会到,在开展涉外税收征管中,要坚持寓服务于管理之中,把宣传国家涉外税收政策作为涉外税收征管的基础工作,充分发挥税收优惠政策促进外向型经济发展的作用。
Tax Bureau of Longhu Branch of Shantou Taxation Bureau is responsible for tax collection and administration of “three-capital” enterprises within the original Shantou Special Economic Zone. In the collection and management process, we conscientiously implemented the foreign-related taxation policies, safeguarding the rights and interests of our country, opening up services to the outside world, giving full play to the positive role of foreign-related taxation in encouraging and promoting the development of an export-oriented economy, and promoting the rapid development of foreign-related tax revenue. When the Foreign Tax Bureau was established at the end of 1985, there were only 30 “three-funded” enterprises in the region, and now it has grown to nearly 600 in number. The tax revenue of the whole year increased 22 times over that of 1985. In practice, we realize that in the process of tax collection and management concerning foreign affairs, we must adhere to the concept of “service-oriented management”, take the promotion of foreign-related taxation policies as the basic work for tax collection and management in foreign-related countries, and give full play to the role of preferential taxation policies in promoting the development of export-oriented economy .