摘要
非居民企业机构、场所税收征管是国际税收管理的重要内容。本文分析了我国非居民企业机构、场所税收征管模式的特征,探讨当前税收征管中存在的问题及原因,介绍国际上非居民企业税收管理的成熟经验,并在完善征管制度体系、规范征收方式、推进税收协同和加强智慧税务应用等方面提出一系列建议,以期为提升我国非居民企业机构、场所税收征管质效水平,更好服务高质量发展提供参考。
Tax administration of establishments and places set up by non-resident enterprises is an important part of international tax administration.This paper analyzes the characteristics of the administration mode,discusses the problems in current practices,introduces the mature experience in foreign countries,and puts forward a series of suggestions,including improving the tax administration system,regulating forms of collection,pursuing tax integration and strengthening the application of smart taxation,so as to provide reference for improving the quality and efficiency of tax administration of establishments and places set up by non-resident enterprises and better serving the high-quality development.
出处
《国际税收》
CSSCI
北大核心
2022年第12期73-79,共7页
International Taxation In China
关键词
非居民企业
机构、场所
税收征管
Non-resident enterprise
Establishment and place
Tax collection and administration
