外国企业常驻代表机构税收管理探析  

An Analysis on Tax Administration for Representative Office of Foreign Enterprise

作　　者：李涛[1] 

机构地区：[1]连云港市国家税务局,江苏连云港222000

出　　处：《涉外税务》2010年第1期63-66,共4页International Taxation In China

摘　　要：外国企业常驻代表机构税收管理具有很多特殊性。本文介绍了外国企业常驻代表机构税收管理的基本内容,并分析了当前税收管理存在的难点,最后就如何加强外国企业常驻代表机构税收管理提出了建议。Tax administration for representative office of foreign enterprise has its own features. Aiming at characteristics of tax administration for representative office of foreign enterprise, and considering the difficulties existing in the tax administration, this paper puts forwards some suggestions on enhancing tax administration for representative office of foreign enterprise.

关 键 词：代表机构 税收管理 联合控管 

分 类 号：F812.42[经济管理—财政学]