摘要
非居民企业所得税监控是跨国税源监控的一项重要内容。但我国对非居民企业所得税跨国税源的监控还处于起步阶段,在政策、监控手段、纳税服务等方面还存在不足。本文分析我国非居民企业所得税跨国税源监控存在的问题,并借鉴国际先进经验,提出完善非居民企业所得税跨国税源监控的对策及措施。
Income tax monitoring of non-resident enterprises is an important part of transnational tax source monitoring.However,income tax monitoring of non-resident enterprises is still at an elementary stage in China,which has many defects in policy,means and tax service.Drawing on international reference,this paper analyzes existing issues in income tax monitoring of non-resident enterprises in our country and proposes some countermeasures.
出处
《涉外税务》
CSSCI
北大核心
2010年第4期22-26,共5页
International Taxation In China
关键词
非居民企业
企业所得税
税源监控
Non-resident enterprise Enterprise income tax Tax source monitoring
