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随着我国改革开放的步伐加快,外商来大陆投资者明显增多,且正由沿海地区逐步转向内地、四川彭山县尽管是传统的农业小县,1992年以来也引进外资4千多万元,从无到有开办了印染、橡胶制品、食品、机械、轻工、农业和农副产品加工及旅游娱乐等项目的“三资”企业10家。 内地“三资”企业,由于尚属初始发展阶段,暂时还纳税不多。因此,相当部分基层税务机关对涉外税收还未引起足够的重视,征管工作上存在的问题也较多。主要问题可以概括为“三不”和“三未”、即:思想
With the acceleration of China’s reform and opening up, there has been a marked increase in the number of foreign investors coming to the Mainland and the Mainland is gradually shifting from the coastal areas to the Mainland. Although Pengshan County in Sichuan Province is a traditional agricultural county, more than 40 million yuan of foreign capital has been introduced since 1992, From scratch, there were 10 “three-capital” enterprises that started printing and dyeing, rubber products, foodstuffs, machinery, light industry, agriculture and agricultural products processing and tourism and entertainment projects. As the “three-funded” enterprises in the Mainland, due to their initial stage of development, they still pay little tax. Therefore, a considerable part of the tax authorities at the grassroots level have not given enough attention to foreign taxation, and there are still many problems in tax collection and administration. The main problems can be summed up as “three noes” and “three noes”, namely: thoughts