The Research Of Foreign Royalties In SHK District State Administration Of Taxation

This paper analyses some problems about foreign royalties in SHK district state administration of taxation, and emphasizes some instances in three aspects equipments design, techniques introduce, applications of computer soft wares, intends to detail what impacts that our national tax system and tax collection process play on foreign royalties in the actual tax collection situations, further more, providing some constructive comments and suggestions for its improvements.Distinguishing features and innovations are notable in this paper:(1) The author in this paper put sup that loyalty management team should be composed by both of international taxation specialists and taxation managing personnel, in which way it inhibits the problems of unfairness caused by international taxation specialists dominating loyalty management team.(2) This thesis refers to the refining management of loyalties, especially in the cases of providing labor service, introducing technology as well as in the process of software trade. This improves the original situation in which the levy of loyalties in international tax collection is scaled by a same standard with dependent personal service, rental and interests.(3) Information contrast and information acquiring from administrative department such as Local Tax Bureau, Foreign Exchange Administration and customs should be enforced in the process of tax collection, thus taxpayers are avoided evading tax just because of the lack of information.