| 加强外商投资企业税收管理工作 |
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| 引用本文： | 钟玲,赖小平,廖宝鉴. 加强外商投资企业税收管理工作[J]. 涉外税务, 2007, 224(2): 70-72 |
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| 作者姓名： | 钟玲 赖小平 廖宝鉴 |
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| 作者单位： | 赣州市国家税务局,江西,赣州,341000 |
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| 摘 要： | 本文分析了当前外商投资企业存在的问题及原因:有投资总额与注册资本到位方面的问题、财务核算方面的问题、筹建期税收征管方面的问题等,并就如何督促外商投资企业资金按期,足额到位,如何加强关联企业税收管理、完善申报抵扣手续等方面提出了建设性意见。
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| 关 键 词： | 外商投资企业 税收 管理 |
On Reinforcing Tax Administration of Foreign Invested Enterprises |
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| Ling Zhong,Xiaoping Lai,Baojian Liao. On Reinforcing Tax Administration of Foreign Invested Enterprises[J]. International Taxation In China, 2007, 224(2): 70-72 |
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| Authors: | Ling Zhong Xiaoping Lai Baojian Liao |
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| Abstract: | This article analyzes current issues in foreign invested enterprises,including:the arrival of total investment and registered capital,financial calculation and tax collection during arrangement period and etc.It then puts forward several constructive suggestions in the following aspects:supervising the arrival of foreign capital strengthening the tax administration of associated enterprises and improving procedures of tax return and deduction. |
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| Keywords: | Foreign invested enterprises Tax revenue Administration |
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