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涉外税收同国内税收一样,具有筹集资金、调控经济和监督管理的职能作用,而税收职能作用的发挥,取决于对税收进行严格有效的管理。外商投资企业的迅猛发展推动了我国经济的发展,增加了我国经济的活力,同时带来了避税与反避税的问题。涉外企业的避税和我国政府的反避税问题是我国目前一项重要而迫切的工作。正是基于这样的背景,本研究将针对地方税务局涉外企业税收征收管理工作问题进行详细论述。
Foreign tax, like domestic tax revenue, has the function of raising funds, regulating economy and supervising and administrating. The function of taxation function depends on the strict and effective management of tax revenue. The rapid development of foreign-invested enterprises has promoted the economic development of our country, increased the vitality of our economy, and brought about the problems of tax avoidance and anti-avoidance. Tax avoidance by foreign-related enterprises and anti-tax avoidance by our government are now an important and urgent task in our country. Based on this background, this study will discuss in detail the issue of tax collection and administration of foreign-related enterprises under the local taxation bureau.