| 跨国企业职能变化对税源管理的挑战及应对 |
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| 引用本文： | 姜跃生.跨国企业职能变化对税源管理的挑战及应对[J].涉外税务,2007(11):56-60. |
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| 作者姓名： | 姜跃生 |
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| 作者单位： | 江苏省国家税务局,江苏,南京,210008 |
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| 摘 要： | 随着跨国企业在华投资规模的不断扩大,许多企业的生产分支机构或子公司的职能在这一过程中发生了较大的变化。本文通过对苏州工业园区内的82家大型跨国企业的调查,掌握了大量的第一手资料,阐述了生产企业职能变化的特点和走势,分析了这些变化对税源管理工作带来的影响与挑战,并针对这些影响和挑战,提出了相应的解决思路和应对措施。
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| 关 键 词： | 跨国企业 职能变化 税源管理 |
Challenges of Functional Changes of Multinational Corporations to Tax Source Administration and Its Countermeasures |
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| Yuesheng Jiang.Challenges of Functional Changes of Multinational Corporations to Tax Source Administration and Its Countermeasures[J].International Taxation In China,2007(11):56-60. |
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| Authors: | Yuesheng Jiang |
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| Institution: | Yuesheng Jiang |
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| Abstract: | By an investigation of 82 large-scale Multinational Corporations in Suzhou Industrial Park,this paper analyzes the characteristic and trend of functional changes of these corporations and then illustrates the impacts of these changes on tax source administration.Aiming at these challenges,the paper puts forward some concrete proposals. |
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| Keywords: | Multinational corporation Functional change Tax source administration |
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