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一、认清涉外税收的特点是搞好涉外税收征管的前提要加强涉外税收的征收管理,首先应该认清涉外税收的征收管理与国内税收的征收管理的不同之处。第一、税收征收管理的法律依据不同税法是税收管理的依据和行动规范。税收管理的全部活动,必须以贯彻执行税收法律制度为出发点和归宿点。目前我国实行的是对内、对外两套不同的税法,因此征收管理方法也不一样。涉外税收征收管理的好坏,关系到国家的权益、对外经济交往、技术合作和我国的对外开放政策。在涉外税收征收管理工作中,不仅要正确贯彻我国对外开放政策,还要符合同际税收惯例的正常作法,并且要与我国对外签订的税收协定相衔接。
First, recognize the characteristics of foreign tax is to improve the prerequisite for tax collection and management of foreign tax To strengthen the collection and management of foreign tax, we should first recognize the differences between the collection of foreign tax administration and the collection and management of domestic tax revenue. First, the legal basis for the management of tax collection Different tax laws are the basis and code of conduct for tax administration. All activities of tax administration must take the implementation of the tax law system as a starting point and a destination. At present, our country implements two different tax laws, namely, domestic and foreign, so the collection and management methods are also different. The management of foreign tax collection and management is related to the rights and interests of the state, foreign economic exchanges, technical cooperation and China’s opening up policy. In the administration of foreign tax collection and administration, we must not only correctly implement the policy of opening to the outside world but also conform to the normal practice of taxation practice of the same country and link it with the tax treaty signed by China.