Research On The Management Of Non-resident Enterprises Enjoying Tax Treaty Treatment In Qinghai Province

The management of non-resident enterprises’ enjoyment of tax treaty treatment has an important impact on safeguarding China’s tax rights and interests,preventing tax risks,and optimizing the tax business environment.Non-resident enterprises should not enjoy the treatment of tax treaties but actually enjoy them,which will cause tax losses;on the contrary,it will cause double taxation of non-resident enterprises,weaken China’s attractiveness to foreign investment,and have a negative impact on the business environment.Strengthening the management of non-resident enterprises enjoying tax treaty treatment is essential to safeguarding China’s tax sovereignty and interests.It is of great significance to prevent the loss of tax revenue and to support the reform of "decentralization,management and service."The administration of tax treaty treatment for non-resident enterprises in Qinghai Province started late,developed slowly,and was small,while the administration of tax treaty treatment for non-resident enterprises faced arduous challenges.Through investigation and specific case analysis,although the management of tax treaty treatment enjoyed by non-resident enterprises in Qinghai Province has been continuously strengthened and upgraded,there are still a series of problems such as difficulty in identifying permanent establishment,difficulty in tracking beneficial owners,difficulty in grasping the scale of law enforcement,low attention paid by tax authorities at all levels,and scarcity of professional personnel,which have enabled non-resident enterprises in Qinghai Province to enjoy tax treaty treatment.The overall level of management is low,and it is difficult to meet the actual needs of tax administration.How to improve the management quality and effect of non-resident enterprises enjoying tax treaty treatment and improve the unfavorable situation has become one of the important tasks to improve the tax administration of our province.It is suggested to start from the actual situation in Qinghai Province,apply the theory of information asymmetry on the basis of summarizing the problems existing in the current collection and management process of non-residents enjoying the agreement treatment in Qinghai Province and analyzing the causes of the current difficulties,and call for correcting the risks caused by information asymmetry;The use of tax risk management theory requires the application of new information technology,giving full play to the advantages of data intelligence,carrying out big data tax risk monitoring from multiple angles and in an all-round way,and putting forward optimization suggestions for the collection and management of non-residents enjoying treaty benefits.In Qinghai Province,in the management of non-resident enterprises enjoying tax treaty treatment,the tax authorities should strengthen their positions,change their management concepts,strengthen their awareness of tax payment services,do a good job in dynamic monitoring and management of policy implementation,and continuously optimize the service work for the implementation of preferential tax policies.In order to prevent tax risks,continuously improve risk monitoring and response capabilities,and ensure tax revenue;It is necessary to strengthen professional training and regional exchanges and continuously improve the quality of management personnel;expand sources of information,Establish an information exchange mechanism to improve the quality of information utilization;Improve policy certainty for non-resident enterprises by improving laws and regulations,clarifying enforcement norms;We should intensify the construction of human resources,set up a professional management team to improve management efficiency,and continuously optimize and improve tax risk management.