中外合作办学非居民税收管理亟待加强

Some Thoughts on Strengthening Non-resident Tax Administration concerning Sino-foreign Cooperative Education

本文基于沈阳市国税局对中外合作办学项目开展税收专项检查的基础,通过对目前中外合作办学类型的分析,结合中外办学非居民企业征管工作实践中存在的问题,提出了加强中外合作办学非居民税收管理的建议,力图为加强和改进中外合作办学非居民税收管理提供有益的参考。

Based on special tax inspection launched against Sino-foreign cooperative education programs by Shenyang National Tax Bureau, this article analyzes the types of Sino-foreign cooperative education programs, by considering the problems existing in Non-resident tax collection and administration concerning sino-foreign cooperative education programs, puts forward some proposals to strengthen Non-resident tax collection and administration So as to provide positive reference for strengthening and improving tax management on sino-foreign cooperative education programs.