Research On The Collection And Management Of Non-resident Enterprise Income Tax In Yangzhou City

In recent years,with the deepening of economic globalization,the competition for cross-border tax sources has become increasingly fierce and international tax competition has intensified.At the same time,more and more multinational enterprises are conducting radical tax planning to evade their tax obligations in the source countries through various means and arrangements,which not only infringes on the tax power of the government,but also infringes on the fair competition of other enterprises.Competition for rights results in imbalance of intermational tax order.The collection and management of non-resident enterprise income tax in our country comes into being and develops with the process of opening to the outside world.As China's opening to the outside world enters a new stage of "introducing"and "going out",strengthening the management of non-resident enteiprise income tax begins to be put on the agenda.The Enterprise Income Tax Law of the People's Republic of China,which came into effect on January 1,2008,put forward the concept of "non-resident enterprises" for the first time at the legal level.Over the past decade,China has gradually established a more comprehensive tax law system and management system for non-resident enter:prises,and the level of income tax collection and management for non-resident enterprises has been steadily improved.During this period,along with the rapid development of export-oriented economy,the scale of non-resident enterprises in Yangzhou has been expanding,which has attracted great attention of tax authorities.By improving the collection and management mechanism of non-resident enterprises,improving the establishment of institutions,strengthening team building and business exploration and innovation,the tax authorities in Yangzhou have made the income tax of non-resident enterprises grow steadily,the quality of tax source monitoring has been improved,and the tax compliance of taxpayers has been improved.Enterprises income tax management of non-resident enterprises plays an increasingly important role in organizing income and safeguarding national tax sovereignty.However,there are still some problems in the enterprises income tax management of non-resident enterprises in Yangzhou,such as the emergence of various means of tax avoidance,the insufficient monitoring of tax sources,the low tax compliance of some enterprises,the vulnerability of the tax base of resident enterprises to erosion,and the need to improve the professional management ability.These problems have restricted the tax collection and management of non-resident enterprises in Yangzhou to a certain extent.In view of the above problems,how to find out the reasons and find countermeasures to strengthen the level of income tax collection and management of non-resident enterprises in Yangzhou has become a difficult problem for tax authorities.Starting from the practice of non-resident enterprises in Yangzhou,this paper objectively expounds the problems existing in the enterprises income tax management of non-resident entei*prises in Yangzhou.Through literature research and case analysis,the causes of the problems are deeply analyzed.On this basis,the countermeasures for improving the enterprises income tax management of non-resident enterprises in Yangzhou are put forward,including improving tax laws and policies,strengthening information acquisition,analysis and utilization,promoting tax administration by law,changing the way of collection and management and constructing professional management team,which have certain guiding significance for the enterprises income tax management of non-resident enterprises in Yangzhou.