非居民税收工作有关问题探讨

随着经济全球化和我国对外开放进程的加快以及《企业所得税法》的实施,非居民税收工作日益受到征纳双方、中介机构和国外同行的关注。非居民税收工作迎来了良好的发展机遇。然而,其面临的挑战也更大,需要我国税务机关及其相关工作人员进一步提高认识、健全法制、完善机制、改进方法、强化管理,全面提高非居民税收工作的质量和效率。

Discussion on Issues in Non-resident Tax Administration

With the development of economic globalization and the acceleration of China's opening up process as well as the implementation of the Enterprise Income Tax Law,non-resident tax administration is increasingly concerned by taxpayers,intermediaries,tax authorities and their foreign counterparts.There are both challenges and opportunities for the development of non-resident tax administration,which requires tax bureaus and their staff to deepen the understanding towards it,improve the legal system,perfect the ...