| 非居民企业所得税跨国税源监控的国际借鉴与完善措施 |
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| 引用本文： | 李海燕,韦星.非居民企业所得税跨国税源监控的国际借鉴与完善措施[J].涉外税务,2010(4). |
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| 作者姓名： | 李海燕 韦星 |
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| 作者单位： | 杭州市国家税务局; |
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| 摘 要： | 非居民企业所得税监控是跨国税源监控的一项重要内容。但我国对非居民企业所得税跨国税源的监控还处于起步阶段,在政策、监控手段、纳税服务等方面还存在不足。本文分析我国非居民企业所得税跨国税源监控存在的问题,并借鉴国际先进经验,提出完善非居民企业所得税跨国税源监控的对策及措施。
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| 关 键 词： | 非居民企业 企业所得税 税源监控 |
International Reference of Transnational Income Tax Source Monitoring towards Non-resident Enterprises and Some Suggested Measures |
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| Haiyan Li&Xing Wei.International Reference of Transnational Income Tax Source Monitoring towards Non-resident Enterprises and Some Suggested Measures[J].International Taxation In China,2010(4). |
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| Authors: | Haiyan Li&Xing Wei |
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| Abstract: | Income tax monitoring of non-resident enterprises is an important part of transnational tax source monitoring.However,income tax monitoring of non-resident enterprises is still at an elementary stage in China,which has many defects in policy,means and tax service.Drawing on international reference,this paper analyzes existing issues in income tax monitoring of non-resident enterprises in our country and proposes some countermeasures. |
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| Keywords: | Non-resident enterprise Enterprise income tax Tax source monitoring |
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