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国家将对跨国集团实行税务管理近日,国家税务总局透露,将对跨国集团实行专业化管理,为不同规模的纳税人提供有针对性的“个性化”服务,提高税务行政管理效率,降低税收成本。据悉,这一政策意在克服现有管理模式存在的问题。例如:由于税收管辖权不同造成国际双重征税,跨国公司对于同一笔跨国收益,可能要承担两个以上国家的纳税义务:此外,跨国公司的国际避税曰趋严重:同时,为达到招商引资目的,各国也展开了激烈的国际税收竞争,且愈演愈烈。
Recently, the State Administration of Taxation revealed that it will conduct specialized management of multinational corporations and provide targeted “personalization ” services to taxpayers of different sizes to improve the efficiency of tax administration and reduce Tax costs. It is reported that this policy is intended to overcome the existing problems in the management mode. For example, due to different tax jurisdictions resulting in international double taxation, multinational corporations may have to bear the tax liability of more than two countries for the same transnational income. In addition, multinational corporations increasingly face the problem of international tax avoidance: at the same time, in order to achieve the goal of attracting investment, All countries have also launched intense international tax competition and intensified.