税务相互协商工作中存在的问题及对策  

Issues in Tax Mutual Agreement and Their Countermeasures

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》2011年第1期72-76,共5页International Taxation In China

摘　　要：税务相互协商是解决境外投资企业涉税纠纷的有效途径,对保护企业合法税收权益具有不可替代的作用。本文简单介绍了协商程序的主要内容,分析了当前协商程序存在的主要问题,并对存在问题提出了有针对性的解决办法。As an effective approach to resolve disputes of overseas-invested enterprises, tax mutual agreement plays an irreplaceable role in protecting their legal tax rights and interests .This paper first introduces the main content of mutual agreement procedure and then analyzes major problems existing in current agreement procedures and finally puts forwards corresponding solutions.

关 键 词：相互协商 税收协定 纳税服务 

分 类 号：F812.42[经济管理—财政学]