近年来,各级税务机关统筹国际税收和涉外税收管理,建立了联合税务审计机制,规范了重点税源监控报告制度,加强了所得税汇算清缴工作,在反避税、税收协定执行、情报交换、非居民税收管理和国际税收合作等方面取得了明显进展,国际(涉外)税收管理迈上了一个新台阶。但是,也应该清醒 In recent years, tax authorities at all levels have co-ordinated international taxation and foreign-related tax administration, established a joint tax audit mechanism, standardized the system of reporting and monitoring of key sources of revenue, strengthened the settlement and payment of income tax, and implemented anti- tax avoidance and taxation agreement implementation, intelligence exchange, Significant progress has been made in non-resident tax administration and international tax cooperation. International (foreign) tax administration has taken a new stage. However, it should be awake