The Report On The Supervision Of Tax Source And Tax Collection And Administration Of "Going-global" Enterprises In Hunan

In the support of "going out" strategy,"going-global" enterprises in Hunan get into stage of rapid development. However, the supervision of tax source and tax collection and administration are still in its infancy. With the help of Hunan tax authorities, we choose seventeen typical "going-global" enterprises in Hunan as samples to complete my report, which is one study of China International Taxation Research Institute’s. Methods used in the report include literature reading, exchanges and discussions, questionnaire and direct investigation. By the analysis of minutes and questionnaires, we find the problems as follows:the supervision of tax source is a weak point, overseas tax-related information is difficult to collect,information asymmetry in areas; tax collection and administration has its questions, information in other departments can not exchanges smoothly, lack of international tax talents; tax source policy is imperfect; tax services do not work well. By the analysis of the problems, we give the following proposals:standardize the supervision of tax source system, cross-border tax information directly exchanges; publish the tax-related information in other departments, improve the operational capacity of tax cadres; build tax source policy system; improve the service on "going-global" enterprises. When the conditions are met, bring advanced precise and refined management into supervision of "going-global" tax source and tax collection and administration...