| 全球经济格局调整下我国对外投资税收管理面临的新难题 |
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| 引用本文： | 倪红日,李世新.全球经济格局调整下我国对外投资税收管理面临的新难题[J].涉外税务,2010(3). |
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| 作者姓名： | 倪红日 李世新 |
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| 作者单位： | 国务院发展研究中心;财政部科学研究所研究生部; |
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| 摘 要： | 经济全球化和我国对外投资的快速增长,将使我国国际税收的规模迅速扩大。本文认为,为了应对这种新形势,必须加强国际税收税源的信息化管理,明确我国国际税收的政策和管理目标,加快国际税收征收管理的制度完善和人才队伍建设。
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| 关 键 词： | 对外投资 国际税收 政策 管理 |
New Issues in Tax Administration Regarding Overseas Investments of China in Context of the Adjustment of Global Economic Structure |
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| Hongri Ni & Shixin Li.New Issues in Tax Administration Regarding Overseas Investments of China in Context of the Adjustment of Global Economic Structure[J].International Taxation In China,2010(3). |
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| Authors: | Hongri Ni & Shixin Li |
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| Abstract: | China's international tax revenue will grow markedly with the deepening process of economic globalization and the rapid growth of overseas investments from China. To cope with the new situation, this paper argues that the information-based international tax source administration should be enhanced, targets and objectives of international tax policies and administration be clarified, systems concerning international tax collection and administration be improved and tax staff cultivation be accelerated. |
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| Keywords: | Overseas investment International Taxation Policy Management |
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