Reaearch On Tax Management Non Resident Enterprises

Withthe acceleration of the process of financial globalization,global investment,transnational trade and the movement of people,the international cross of income tax jurisdiction and the international flow of tax sources are becoming more and more complex.The degree of international capital's participation in China's economy is getting deeper and deeper,the scale of investment is expanding,and the field of investment is also expanding,which has injected more non resident elements into China's economy and frequent transnational economy Economic activities have created more and more non resident tax sources.Since the implementation of the new enterpriseincometaxlawofthepeople'sRepublicofChina in 2008,the State Administration of Taxation has issued a series of policies and documents on the tax collectionandmanagementofnonresidententerprises.After more than ten years of exploration and development,the tax policies of non resident enterprises in China have become increasingly perfect,and tax authorities at all levels have gradually changed their tax collection and management work for non resident enterprises from "feeling the stones and crossing the river" to initially realizing professional management..Based on the case study of tax collection and management of non resident enterprises in Jiujiang City,this paper starts from the weak links in the current tax management practice,and puts forward suggestions for further strengthening the taxmanagementofnonresidententerprises by referring to the experience and practice of some developed countries.This paper is divided into six parts: the first chapter mainly describes the international and domestic background of the topic,as well as the significance of the topic research and the research status at home and abroad;the second chapter mainly describes the related concepts and theoretical basis of tax management of non resident enterprises;the third chapter mainly describes the weak links in the practice of tax management of non resident enterprises in China,and analyzes the causes combined with the actual situation;the fourth chapter The fifth chapter mainly expounds the practical experience of some developed countries in Europe and the United States,and puts forward some suggestions to improve the tax management of non resident enterprises in China,so as to improve the tax management of non resident enterprises in the future Flat.