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涉外税收调查工作存在的问题目前，各地大加成立了涉外税务分局，对涉外企业税收实行专业统一管理。在机构内部，按照“以纳税申报和优化服务为基础，以计算机网络为依托，集中征收，重点稽查”的征管模式，进行了专业化分工，明确了职责，加上电子计算机等现代化技术手段的不
Problems Concerning Foreign Tax Investigation At present, various taxation bureaus of foreign-related taxation departments are set up all over the country to exercise unified and unified management over taxation of foreign-related enterprises. Within the organization, we conducted specialization and division of labor in accordance with the mode of collection and management based on “tax return and optimization services, relying on computer networks, centralized collection and key inspection”, and defined responsibilities. Together with modern technological means such as electronic computers Do not