Research On Tax Sources Management Of Erenhot's Investment In Mongolia

With the steady implementation of "The Belt and Road" Initiative,the scale of China's foreign investment has been further expanded under the dual promotion of the national open border strategy and the frontier trade of ports.As a leading city in China's opening up to the north,Erenhot has also emerged a group of enterprises that have invested in Mongolia by this city.The main body of Taxation,the object of Taxation and the distribution of tax sources in Erenhot show a new trend of diversification.This poses a challenge to the management of tax sources in Erenhot.At present,the relevant tax administration implemented by Erenhot for cross-border investment enterprises is still at the exploratory stage,and the work and experience gained from the tax administration of foreign investment are few.There are varying degrees of lagging behind the relevant tax policies and collection management systems.On the one hand,there are tax risks caused by Mongolia investment enterprises that do not fully understand the tax system in China and Mongolia and the tax treaties between China and Mongolia.It is intended to make use of the current situation of tax loophole transfer and concealment of tax sources in Erenhot.This will not only jeopardize the tax rights and interests of the state,but also be harmful to the healthy development of China's foreign investment enterprises.This paper sorts out the current situation of tax administration of Erenhot tax authorities to Mongolia investment enterprises,and expounds the problems existing in them.Including the lackof policy support for overseas tax source management,weak information infrastructure of overseas tax sources,and low tax compliance of foreign investment enterprises.These problems are caused by the defects in the design of related foreign tax policies,the immature mechanism of multiple co governance,and the low tax awareness of taxpayers.In view of the characteristics of tax sources in Erenhot,the article proposes that we should strengthen the management of cross border tax sources,maintain national tax equity and fair market competition environment through improving and perfecting the tax system construction,raising the management level of overseas tax sources and raising the tax compliance of foreign investment enterprises.