当前涉外税收征管中出现的两个新问题(一)境外中介机构在国内的办事处有关涉税问题。近年来伴随着前所未有的留学、移民热潮,有相当一部分来自境外的中介机构(包括留学或移民公司、律师事务所等),在我国境内设立办事处,承揽客户并负责签订合同,但只收少量订金,待客户申请成功后 Two New Problems Appearing in the Tax Collection and Administration Concerning Foreign Affairs (I) The Tax-related Issues Concerning the Offices of Overseas-funded Agency in China. In recent years, with the unprecedented upsurge of study abroad and immigration, a considerable number of intermediaries (including overseas students or immigration companies and law firms) from overseas have set up offices in our country to contract customers and sign contracts, but only a small amount Deposit, until the customer application is successful