Research On Non-residents Taxation Management Of Sino-foreign Cooperation In Running Schools Of Shandong Province

With the increasing of international exchange,education field also began to strengthen international cooperation,sino-foreign cooperation in running schools in our country has been developed rapidly,with a variety of forms,attracted a large number of students,It has also trained a large number of outstanding international talents for China..Education in Shandong Province has always been a leading position in the country,and Sino-foreign cooperative education has also developed rapidly.With the development of sino-foreign cooperation in running schools,however,tax problems about foreign cooperator appeared gradually,it has not gained enough attention before,the non-resident tax administration in our country has been in weak state.Because of the large quantity of sino-foreign cooperatively-run schools and each sino-foreign cooperation in running schools has different ways of contract,the type and amount paid to the foreign cooperation in running schools are different,the tax authority has certain difficulty in tax administration.At the same time,since both sides of the cooperative education do not have comprehensive knowledge of tax knowledge and risk awareness is relatively weak,before the information exchange mechanism between the taxation department and the education department is established,If the tax authorities do not actively and actively seek relevant information,this part of the tax source may be hidden and it is difficult for tax authorities to discover and effectively monitorThis paper focuses on the Sino-foreign cooperative education in Shandong Province and conducts in-depth analysis to find out the problems in the non-resident enterprise income tax management.The number of sino-foreign cooperation in running schools in Shandong province is 120,accounting for about 5 percent of the total.This article first introduces the overall situation of Sino-foreign cooperative education in Shandong Province.Through case analysis,it clearly points out the problems existing in Sino-foreign cooperative education in non-resident enterprise income tax management in Shandong Province,such as the weak awareness of taxation in schools,lack of understanding of taxation policies,and taxation.The narrow access to information from authorities and limited regulatory measures.Respond to these issues and put forward reasonable suggestions,for example,increase publicity to raise awareness of taxpayers in schools,improve relevant laws and regulations,take active measures to increase supervision,train a large number of international taxation talents,etc.,and strengthen Sino-foreign cooperation in running schools for non-Chinese resident enterprises in Shandong Province.The direction of the management of income tax will also provide guidance for the country to strengthen the non-resident enterprise income tax management in the next step.It has 6 chapters in this paper.The first chapter introduces the research background,research significance,literature review,research ideas and research methods,research innovation and deficiency.The second chapter puts forward the concept and theoretical basis of the research object.The third chapter introduces the relevant policies of sino-foreign cooperative education in the management of non-resident enterprise income tax,from the perspective of international taxation and domestic law,conducting a comprehensive introduction.The fourth chapter introduces the basic situation of sino-foreign cooperative education in Shandong province andanalyzes the existing problems in two universities in Shandong province.The fifth chapter proposes targeted improvement measures and reasonable suggestions.The last chapter is the conclusion and prospect.