非居民企业税收管理中存在的问题及建议

Existing Issues in Tax Administration toward Non-resident Enterprises and Related Suggestions

《企业所得税法》实施以来,非居民企业税收已经成为我国税收收入新的增长点。本文在详细分析当前我国非居民企业税收管理中存在问题的基础上,有针对性地提出了加强非居民企业税收管理的几点建议。

Since the implementation of the Enterprise Income Tax Law, income tax levied from non-resident enterprises has been a new growth point of tax revenue in China. On the basis of a specific analysis on existing issues in tax administration toward non-resident enterprises, this paper puts forward some corresponding suggestions on how to strengthen tax administration toward non-resident enterprises.