摘要
经济全球化和我国对外投资的快速增长,将使我国国际税收的规模迅速扩大。本文认为,为了应对这种新形势,必须加强国际税收税源的信息化管理,明确我国国际税收的政策和管理目标,加快国际税收征收管理的制度完善和人才队伍建设。
China＇s international tax revenue will grow markedly with the deepening process of economic globalization and the rapid growth of overseas investments from China. To cope with the new situation, this paper argues that the information-based international tax source administration should be enhanced, targets and objectives of international tax policies and administration be clarified, systems concerning international tax collection and administration be improved and tax staff cultivation be accelerated.
出处
《涉外税务》
CSSCI
北大核心
2010年第3期15-19,共5页
International Taxation In China
关键词
对外投资
国际税收
政策
管理
Overseas investment International Taxation Policy Management
