当前,在涉外税收征管工作中,为改变“一员进厂,各税统管,征管查集于一身”的传统税收征管模式,一些地区开始试行征管查分离的新的征管办法。推行这种新的征管模式,可以更有利于正确贯彻国家税收政策,适应对外开放和吸引外资的客观要求,更能健全监督制约机制,促进按国际惯例进行税收征管,加快实现涉外税收征管规范化、程序化、现代化。关于征管查的工作内容主要应是: 一、“管”的内容 1、办理税务登记。这是税务机关掌握纳税人的生产经营和税源变化情况,实行税源控制,加强征收管理的一项基础工作。 2、建立征管档案。对外资企业进行税务 At present, in the course of foreign-related tax collection and administration, in order to change the traditional tax collection and administration mode of “one member enters the factory, all taxes governed and collected,” some regions began to pilot the new tax collection and management system. The implementation of this new model of tax collection and management can be more conducive to the correct implementation of the national taxation policy, to the objective requirements of opening up to the outside world and attracting foreign investment, to more perfect the system of supervision and control, to promote tax collection in accordance with international practices, to speed up the standardization of foreign- Programmed, modernized. The main contents of the work on the collection and management should be: First, the “tube” 1, for tax registration. This is a basic work for the tax authorities to grasp the taxpayers’ production and management and changes in tax sources, implement tax source controls and strengthen the collection and management. 2, the establishment of collection files. Taxation of foreign-funded enterprises