关于加强涉外税收征管的研究和思考  

A Study on Strengthening Tax Administration of Foreign-invested Enterprises

作　　者：福州市国家税务局涉外税收征管课题组 陈爱珠 萧明同 

出　　处：《涉外税务》2007年第3期72-76,共5页International Taxation In China

摘　　要：目前,我国涉外税收征管中存在许多问题,表现在对违章处理不严、税收稽查面过窄、境外所得基本失控、漏征漏管户数多等,造成这些问题存在的根本原因是内外资两套企业所得税法并存、执法与引资对立的观念作祟和税务机关本身存在的一些问题。为此,我们必须大力贯彻科学发展观,正确对待外资,提高税务干部素质,加强国、地税之间的沟通和协作,借鉴国外征管经验,加强国际税收协调,全面改进涉外税收征管。At present, there are many loopholes in tax administration of foreign--invested enterprises in China such as tolerance in dealing with tax law breakings, inadequate tax nspection, and loss of control of foreign--source income. This paper argues that fundamental reasons of these issues are threefold： coexistence of two set of enterprise income tax laws, incompatibleness between implementation of tax laws and attracting foreign investments and limitations of tax authorities tself. Therefore, it is necessary to carry out the scientific development concept, adopt a correct attitude towards foreign nvestments, strengthen tax administration concerning foreignnvested enterprises and enhance international tax cooperation.

关 键 词：外资企业 涉外税收 征管 

分 类 号：F812.42[经济管理—财政学]