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一、强化对跨国公司税收控管的措施与建议跨国公司在我国的快速发展,对我国现有的税收征管体系提出了若干新的课题,强化对跨国公司的国际税收管理是现阶段的一项重要工作。(一)完善税收立法,加强税收法制建设。完善税收立法,增强税法的防护能力,是税务机关强化对跨国公司管理的一个重要方面。近些年来,我国在完善税收法律、加强税收法制建设两方面做了很大的努力,但与全球经济的要求还有较大差距,需
I. Strengthening Measures and Suggestions on the Control of Multinational Corporations’ Taxation The rapid development of multinational corporations in our country has raised some new topics for the current system of tax collection and management in our country and strengthening the management of international taxation of multinational corporations is a current stage Important work. (A) improve tax legislation, strengthen tax legal system. Perfecting tax legislation and strengthening the protection of tax law is an important aspect of the tax authorities in strengthening the management of multinational corporations. In recent years, our country has made great efforts in perfecting the tax law and strengthening the tax legal system construction. However, there is still a long way to go to meet the requirements of the global economy.