随着我国对外开放的发展，涉外税务管理机构越来越显现出他的局限性，致使我国税务管理出现盲区。例如，到目前为止我国已与57个国家签定了税收协定，在我国涉及的纳税人，不仅有涉外税务机构管辖的对象，而且还有涉内税务机构管辖的对象。改革开放使我国企业到外国办企业的越? With the development of China’s opening to the outside world, the tax administration agencies involved in foreign countries have increasingly shown their limitations, resulting in a blind spot in China’s tax administration. For example, so far China has signed tax treaties with 57 countries. The taxpayers involved in our country not only have the jurisdiction over the tax authorities of foreign countries, but also the subjects under the jurisdiction of the tax authorities involved. Reform and opening up so that Chinese enterprises to foreign enterprises more?