关于加强我国国际税源管理的思考

Some Reflections on Enhancing International Tax Source Administration in China

加强国际税源管理、正确履行我国税收管辖权、维护我国税收权益已成为我国税务机关的重要任务。本文首先阐述了国际税源管理特点及我国国际税源管理的现状,然后分析了我国国际税源管理存在漏洞的主要原因,最后提出了加强我国国际税源管理的建议。

It is fairly important to enhance international tax source administration, accu- rately fulfill rights of tax jurisdiction and protect national tax interests for tax authorities at all levels in China. This paper first elaborates on characteristics of international tax source adminis- tration and its status quo in China, and then analyzes main causes for loopholes in China＇s international tax source administration, finally it proposes some suggestions on enhancing international tax source administration in our country.