Sino-Mongolian Tax Differences

Economic globalization is the main feature of the world economy,the two countries are neighbors on district,international economic and political situation is complicated,northeast Asia situation is increasingly tense,and the realistic requirement of economic development of China and Mongolia are on,the regional economic cooperation and development put forward the realistic and urgent requirements.There is an important way of strengthening cooperation in investment between the two countries enterprises,and enterprise investment cooperation will involve tax issues between the two countries.Tax is a very important problem,it is a state or government by force,free of charge to participate in the national fiscal revenue and adjusting economic income distribution,fair income,in turn,can meet the needs of the state,society,etc,realize the important means of national function.And tax activities orderly,efficient and smooth completion must use perfect tax law system.Of tax laws and regulations of Mongolia first introduced in this paper,from the general tax law of Mongolia,including the goal of the tax law,tax law in Mongolia the status of a legal system,tax law enforcement and its relationship with international tax point of view are summarized.Then said Mongolia essence class summary,finally to Mongolia each corporate tax and tax rates of generalizations.Then in China compared with Mongolia total tax laws,tax administration law,respectively,from the perspective of the collection,the collection management status quo of Mongolia and China as well as the administration law exist differences between the two countries.Then the actual impact on the enterprise in the process of a bigger of the two taxes,namely enterprise income tax and value-added tax two.