经济全球化对国际税收管理影响浅析(国外英语资料).docVIP

经济全球化对国际税收管理影响浅析(国外英语资料) An analysis of economic globalization on international tax management The economic globalization of the international tax management analysis on the influence of 2008-12-20 15:11:07 In a closed economy, market players and game state occurs only in the territory of a state, can be said that the distribution of interests in a country, the state management of tax is relatively simple. With the expansion of economic and trade relations, trade across borders, the liquidity of capital are increasingly extending from the economic scope of a country to the world. The global impact of a countrys economy is not limited to individuals, and for the national challenge is more serious. A comparison of domestic and foreign tax management, tax management. (a) transnational administration object. The foreign tax involved the taxpayer is mainly multinational taxpayers, including transnational natural person and legal person. These transnational natural mobility, scattered sources and multinational corporation; mode of operation, the financial accounting system is different from the domestic enterprises. Therefore, foreign-related tax collection and management of the transnational object is perplexing. (two) the object from the collection of easy. The multinational foreign tax taxpayer decides the tax object, such as income, income and property value are multinational, to conceal their income for the taxpayer to provide favorable conditions for avoiding international tax evasion. (three) according to the complexity of administration. Because the foreign tax taxpayer and taxable object is transnational, therefore, to improve the tax administration work, not only to be familiar with the tax law and the accounting method, but also need to understand the international tax agreement, in order to grasp the foreign-related tax collection and management basis. By comparing the domestic and foreign tax management and tax management, we can see that the foreign tax is