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目前,我国在外商投资企业税收管理方面还存在一些问题,如外商投资企业较易逃避税收、税务部门自身管理欠完善等。制约我国外商投资企业税收管理质量的因素主要有:税收制度不够完善;税收收入任务刚性过强;税收制度明显滞后;纳税申报信息失真;税务人员素质参差不齐;税收管理手段落后等。因此,要加强我国的外商投资企业税收管理,应完善税收优惠政策和税制结构,深化征管改革,优化征管机制。
At present, there are still some problems in the tax administration of foreign-invested enterprises in our country. For instance, it is easier for foreign-invested enterprises to evade taxes and their tax administrations themselves lack management. Restrictions on the quality of tax administration of foreign-invested enterprises in our country mainly include: the tax system is not perfect enough; the task of tax revenue is too rigid; the tax system is obviously lagging behind; the tax declaration information is distorted; the quality of tax staff is uneven; the tax administration tools are outdated. Therefore, in order to strengthen tax administration of foreign-invested enterprises in our country, we should improve preferential tax policies and tax structure, deepen the reform of tax collection and management and optimize the collection and management mechanism.