摘要
随着经济全球化步伐的不断加快,来华跨国公司的数量和规模也随之扩大。如何对跨国公司进行有效的税源管理,成为我国税务部门日益关注的问题。澳大利亚税源管理体系十分严密、高效,其对跨国公司税源管理的经验对我国加强税源管理工作具有借鉴意义,主要表现在以下方面:重视信息化手段在税源管理中的应用;加强税务部门与其他政府部门的合作,广泛收集税源信息;按企业规模分类实行税源监控;充分发挥中介机构在税源管理中的作用。
With the fast pace of economic globalization, the quantity and scale of multinational corporations coming to China greatly expands. How to effectively carry on tax source administration of multinational corporations becomes the daily matter of concern of tax bureaus. The tax source administration of the Australian Tax Bureau is strict and effective, which may be drawn as lessons by China. The main experiences of Australia are as followings： attaching importance to applying information technology in tax source administration, strengthening the cooperation of different cjovemmental branches, implementing tax source administration according to the scale of enterprises, facilitating the functions of agencies in tax source administration.
出处
《涉外税务》
CSSCI
北大核心
2007年第3期48-51,共4页
International Taxation In China
关键词
跨国公司
税源管理
澳大利亚
Multinational corporations Tax source administrationAustralia
