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随着对外开放的深入发展,我国涉外税收工作也取得了很大的进展,并积累了宝贵的经验。概括起来说,就是要在涉外税收工作中做好六个坚持,即:坚持服务于对外开放的总方针,坚持政令的统一,坚持维护国家的权益,坚持内部建设和部门间的紧密协作,坚持积极稳妥地推进涉外税制建设,坚持加强税收的征收管理。各地税务部门特别是涉外税收工作比较繁重的地区,应认真总结经验,提高认识,开拓进取,在现在的基础上,把涉外税收工作提高到一个新水平。
With the deepening development of opening up to the outside world, great progress has been made in China’s taxation concerning foreign affairs and accumulated valuable experience. To sum up, we must do a good job of perseverance in the work concerning taxation in foreign countries by upholding the general guideline of serving for opening to the outside world, adhering to the unification of government decrees, persisting in safeguarding the rights and interests of our country, upholding the internal construction and the close cooperation among departments, Actively and steadily push forward the construction of a tax system concerning foreign affairs and insist on stepping up tax collection and administration. Tax authorities in all regions, especially those involved in taxation involving foreign affairs, should seriously sum up their experiences, raise awareness and make progress. Based on their current situation, they should raise the number of tax-related foreign affairs to a new level.