Tax Cases Studies Of The Non-resident Enterprise Income Tax Withheld At Source

With the acceleration of the process of international economic integration, theincreasing foreign economic integration of the elements of people, capital, technologyand other elements are having a large-scale configuration and flow on a global scale,creating a large number of non-resident tax sources. In recent years, China’snon-resident corporate income tax revenue has maintained a high growth rate,especially withholding tax, becoming a new tax growth. However, China’snon-resident tax withheld at source enterprise management there are still someproblems. Thus, to improve the non-resident enterprises management level withheldat source further and safeguard national interests has become an urgent tax problem.This article from the withholding tax on income growth over the years and oursituation with existing management tools to start a research, under the analyses of thestatus of non-resident corporate income tax withheld at source indicates that ourexisting management model is more passive and management is more single and thereare many problems, which constraints taxation of non-resident enterprise managementlevel. Based on the above issues with royalties and withholding tax on dividends isimportant and difficult in fact, the paper selected three typical cases of these twoaspects from the tax treatment, the effectiveness of the two sides of tax-relatedpolicies, tax-related issues analyze the causes of the three aspects. The results showthat, due to the loopholes in existing laws and regulations, some corporatetax-related behavior and the legislative intent to violate the tax authorities, resultingin a small number of related policies sides have utility; tax-related information isdifficult to grasp, the tax authorities and the professional quality of the company’sfinancial officers needs to be improved, there are loopholes in the existing tax lawsand regulations, domestic resident enterprises withholding weak sense, single accessto information sources of tax revenue, not enough punishment for withholding thecause of tax-related cases arising problems.Combined with situation analysis and the results of policy research and theanalyses of practice, the author summarize the cases of non-resident corporate taxenlightenment management and learn from other countries in international corporatetax for non-resident management approach experience,the author make suggestionsfor the problems raised in this article taxes to improve the legal system, For example Prevent tax avoidance non-resident enterprises, to further clarify the definition andscope of taxation regulations, improve external payment system, balancing incentivesand punishment mechanism, increase business promotion, improvement suggestionsto improve the awareness of enterprises withheld at source and so on.