一、掌握信息的必要性涉外税务审计有别于国内的一般税务检查。这是因为审核的对象是外国公司,它的业务范围涉及国际间经营,审计要参照国际惯例。随着对外贸易往来日益频繁,许多新问题不断出现,这就要求我们要建立一套能及时反映国际动态的信息网络。目前,在涉外税务审计中碰到比较普遍的问题是:母子公司及联属企业 First, the need to grasp the information Foreign tax audit is different from the general domestic tax inspection. This is because the target of the audit is a foreign company. Its business scope involves international operations. Audits should be based on international practice. With the ever-increasing foreign trade, many new problems continue to emerge, which requires us to establish a network of information that reflects the international dynamics in a timely manner. Currently, foreign tax audits in the more common problems encountered are: the parent company and affiliates