外资企业分支机构税收政策执行问题的探讨闫吉胜，王建涛，段威平目前，不少外商投资企业和外国企业已陆续设立从事生产、经营活动的分支机构，这对搞活经济起了一定的补充作用。但也相应地给税收征管工作带来一些需要研究的问题，本文对此作一粗探。一、税收定性分析。从... At present, many foreign-invested enterprises and foreign enterprises have successively set up branches in production and business activities, which play a supplementary role in invigorating the economy. However, it also brings some problems that need to be researched to the tax collection work accordingly. First, the tax qualitative analysis. From...