Study On Tax Administration Of Non-resident Enterprises In Chifeng

In 2008,the Tax Administration of China's non-resident enterprises was put on the agenda.For more than ten years,the Tax Administration of China's non-resident enterprises has formed a basic system.However,with the deepening of China's overall reform,the pace of opening to the outside world continues to expand,with the development of enterprises towards international standards,non-resident enterprises have more and more business activities and more complicated forms of income,which puts forward higher demands on Tax Administration of non-resident enterprises.This paper chooses the Tax Administration of non-resident enterprises as the research target,taking the Tax Administration of non-resident enterprises in Chifeng as the concrete analysis object,mainly using the methods of literature research,Comparative Analysis,Questionnaire Survey,etc.,this paper analyzes and summarizes the problems existing in the management of non-resident enterprises in Chifeng and the causes of the problems.Based on the experience of Tax Administration of non-resident enterprises at home and abroad,and taking the essence of the problems,based on the actual situation,this paper puts forward some countermeasures and suggestions to improve the tax administration of non-resident enterprises in Chifeng.The first proposal is to improve the substantive law follow-up procedure law.To further revise the relevant concepts of non-resident enterprises,clarify the criteria for judging related businesses,provide tax officials with legal guidelines and provide policy support for non-resident enterprises;and to establish a unified tax administration system for non-resident enterprises,to create a new unified management model that does not distinguish between different types of taxes and different departments,to grasp tax-related information of non-resident enterprises in an all-round way through the information-based management of tax source data,and to monitor the transactions of non-resident enterprises without any blind spots,strengthening the supervision and management of tax sources of non-resident enterprises.Third,strengthen communication with non-resident enterprises,ease the contradictions between the two sides,guide non-resident enterprises to correctly apply tax agreements,improve the degree of satisfaction of taxpayers,improve the tax compliance of non-resident enterprises;Fourth,to promote the classified risk management of non-resident enterprises,classified and classified management of non-resident enterprises,reasonable allocation of resources,effective completion of risk management.Improve the overall quality of the tax cadre team,stimulate the overall vitality of the team work,to create a professional,strong,high-quality tax talent team.