加强对涉外企业的税收征管

外商投资企业(以下简称“涉外企业”)在我国的蓬勃发展,既为我国经济发展做出了重大贡献,也给税务机关在税收征管上带来了新的考验。本文针对涉外税收工作中存在的宣传力度不够、反避税经验不足等问题,提出了我们应有的放矢地强化涉外税收征管。

On Strengthening Tax Collection and Administration concerning Foreign-invested Enterprises

The rapid development of foreign-invested en- terprises has on one hand made great contributions to economic development of China, but brought new challenges to tax authorities in the field of tax collection and administration. This article pinpoints existing issues in tax collection and administration concerning foreign-invested enterprises, such as insufficient publicity and low-quality personnel, then puts forward some suggestions for strengthening tax collection and administration concerning foreign-invested enterprises.