随着改革开放的不断深入，特别 是中国加入世界贸易组织日渐明朗的新形势下，境外公司与境内企业之间的业务往来将更加广泛和密切，在中国境内从事审计、资产评估、法律咨询等业务的境外公司也必将随之增加。这些服务性行业是地税税源颇具挖掘潜力的重点对象，因此，如何进一步 With the continuous deepening of reform and opening up, especially in the increasingly uncertain new situation of China’s accession to the World Trade Organization, the business dealings between overseas companies and domestic enterprises will be more extensive and close. Auditing, asset evaluation and legal advice are being conducted in China. Foreign companies will also increase the business. These service industries are the key targets of the tax sources, and therefore, how to further