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目前,我国涉外税收征管中存在许多问题,表现在对违章处理不严、税收稽查面过窄、境外所得基本失控、漏征漏管户数多等,造成这些问题存在的根本原因是内外资两套企业所得税法并存、执法与引资对立的观念作祟和税务机关本身存在的一些问题。为此,我们必须大力贯彻科学发展观,正确对待外资,提高税务干部素质,加强国、地税之间的沟通和协作,借鉴国外征管经验,加强国际税收协调,全面改进涉外税收征管。
At present, there are many problems in the collection and administration of foreign-related tax revenue in our country. The fundamental reason for these problems lies in the lax treatment of the violation, the narrow tax inspection, the out-of-control of overseas income, Set of corporate income tax law coexist, law enforcement and investment confrontation concept at work and the tax authorities own some problems. To this end, we must vigorously implement the scientific concept of development, correctly handle foreign investment, improve the quality of tax cadres, and strengthen the communication and collaboration between the state and local governments. We should learn from the experience of foreign countries in tax administration, strengthen international tax coordination, and comprehensively improve tax collection and administration over foreign affairs.