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我国的涉外税收工作,从1978年开始采取了集中领导、集中管理的征管形式。上自国家税务局,下到全国各市县,涉外税收工作从税政到征管业务,都集中在各级税务局的外税处或其他处室。这种集中的征管形式,适应了当时外商投资企业不多、涉外税收收入少和对执行涉外法规政策要求比较严格的客观情况,对维护涉外税法的严肃性和国家的经济权益,都起了重要作用。但随着我国对外开放的广泛深入进行,外商投资企业迅速增加,分布面广,这给涉外税收工作采用集中的征管形式造成以下困难:①涉外税收征管对象在空间上的距离拉大,外税干部和纳税人的很多时间都花费在路上,有些地区的涉外税务机关,由于缺乏现代化的交通工具,难以控管;②涉外税源大量增加,有些市县的涉外征管力量显得相对薄弱;
Since 1978, tax-related foreign tax work in our country has taken the form of collection and management of centralized management and centralized management. From the State Revenue, down to all counties and cities across the country, foreign tax work from tax to collection and management operations, are concentrated in the tax office at all levels of the tax office or other offices. This centralized form of collection and management adapted to the fact that there were not so many foreign-invested enterprises at that time, and the foreign tax revenue was little and the requirements for the implementation of foreign laws and regulations were more stringent, which played an important role in safeguarding the seriousness of foreign-related tax laws and the economic rights of the country. effect. However, with the extensive and in-depth opening-up of our country, the number of foreign-invested enterprises increases rapidly and spreads widely. This makes the following difficulties to the centralized collection and management of foreign-related taxes: (1) Cadres and taxpayers spend a lot of time on the road. In some areas, the tax authorities concerned in foreign countries are hard to control because of the lack of modern means of transportation. The tax sources in foreign countries have increased substantially, and some cities and counties have relatively weak tax collection power.