“走出去”企业税收管理存在的问题与分析

发布时间：2018-02-13 05:00

本文关键词： 税收管理关联业务往来申报制度纳税申报汇算境外所得税收协定税务机关直接抵免境外经营　出处：《国际税收》2017年11期 　论文类型：期刊论文

【摘要】：正随着"一带一路"倡议的实施,越来越多的中国企业走向海外,拓展国际市场。以往粗线条的管理模式已不能适应企业"走出去"的发展趋势,"走出去"企业税收管理存在诸多亟待解决的问题。一、当前"走出去"企业税收管理存在的问题(一)管理规程不统一目前,开展税收征管的基础规程是企业纳税申报制度。其中,比较完善科学的有企业所得税申报制度、年度汇算清缴制度、关联业务往来报告申报制度等。
[Abstract]:With the implementation of Belt and Road's initiative, more and more Chinese enterprises are going overseas. To expand the international market, the previous rough management model can no longer adapt to the development trend of "going out". There are many problems to be solved urgently in tax management of "going out" enterprises. Problems existing in the tax Administration of "going out" Enterprises (1) at present, the basic rules for the development of tax collection and management are the tax declaration system of enterprises. Among them, the more perfect and scientific system is the enterprise income tax declaration system. Annual settlement system, related business report reporting system, etc.
【作者单位】：天水市国家税务局;
【分类号】：F125;F812.42

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