加强跨国税源监控的几点思考

Some Reflections on Enhancing Transnational Tax Source Monitoring

在经济全球化发展的背景下,中国经济和世界经济的联系越来越密切。当前,跨国税源管理出现了许多新情况、新特点和新趋势。本文在分析当前我国跨国税源发展情况、现状及存在问题的基础上,就如何构建符合国际惯例、切合中国实际的跨国税源管理新机制进行了探讨。

The Chinese economy has been increasingly connected with the world economy against the backdrop of economic globalization.Currently,some new issues,new features and new tendencies have emerged in transnational tax source administration.Based on a discussion of current situation,development trend and existing issues in transnational tax source in China,this paper analyzes how to establish a new transnational tax source administrative system according to domestic reality and in line with international practice.