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近年来,随着我国对外投资步伐的逐步加快,越来越多的国内企业走出去开拓国际市场,实行跨国经营,由此带来了境外所得税源管理问题。相对其他税务事项管理与服务,走出去企业境外所得抵免还属于新生事物,受政策、征管及综合因素困扰,目前税务部门如何加强对企业境外所得的监控,企业如何正确核算抵免限额已成为当前税收理论研讨的难点。
In recent years, with the gradual acceleration of the pace of China’s foreign investment, more and more domestic enterprises are going abroad to explore the international market and carry out transnational operations. This has brought about the management of overseas income tax sources. Compared with other tax matters management and service, the overseas enterprises going abroad are still new things. The tax authorities have been troubled by the policy, collection and comprehensive factors. How the tax departments now strengthen the monitoring of the overseas income of enterprises and how the enterprises have correctly calculated the credit limits have become Difficulties in current tax theory research.