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随着我国对外开放形势的迅速发展,外商投资企业目前已增至50800余家,而按照我国现行的涉外税收征管办法,涉外税务人员无论是从数量上,还是从素质上来看,都难以适应加强征收管理的需要,税收成本也很高,因此,有必要借鉴国际上通行的作法和经验,借助会计师事务所、税务咨询事务所等专业组织和注册会计师等专业人员的力量,逐步建立外商投资企业委托代理申报纳税制度。这样做,既有利于
With the rapid development of China’s opening up to the outside world, the number of foreign-invested enterprises has now increased to over 50,800. According to the current tax collection and management system of foreign countries in China, foreign tax officers are hard to adapt to and strengthen in terms of quantity or quality Therefore, it is necessary to draw lessons from internationally accepted practices and experiences. With the help of professional organizations such as accounting firms, tax consultancy firms and professional personnel such as certified public accountants, it is necessary to gradually establish a foreign-invested enterprise Entrusted agents to declare tax system. This is both beneficial