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本文从税务机关的角度出发,分析了目前我国对“走出去”企业境外投资收益税收征管的不足之处,并根据对四川省成都市“走出去”企业税收管理的调研结果,尝试建立一套对“走出去”企业更具针对性的分类税收征管模式。
This article analyzes the shortages of tax collection and management of overseas investment income of “going global ” enterprises in our country from the perspective of the tax authorities. Based on the investigation of tax administration of “going out” enterprises in Chengdu City, Sichuan Province, Trying to establish a more targeted classification tax collection and management of “going out ” enterprises.