摘要
云南省境外投资企业主要集中在老挝、越南、缅甸三国。目前对境外投资企业的税收管理中存在税收登记管理不规范、税收政策服务措施不完整等问题。本文提出了完善境外投资企业税收管理的一些建议。
The destination of overseas investments from enterprises in Yunnan province mainly concentrates in Laos, Vietnam and Burma. Currently there still exist some issues in tax administration concerning overseas investments of these enterprises, such as informal behaviors in tax registration, in-sufficient tax services and etc. Aiming at these issues, this paper puts forward some suggestions.
出处
《涉外税务》
CSSCI
北大核心
2008年第7期52-55,共4页
International Taxation In China
关键词
云南
境外投资
“走出去”
税收管理
税收协调
Yunnan Province Overseas investment‘Going global＇ Tax administration Tax coordination
