论文部分内容阅读
随着江西省开放型经济的发展壮大,外商投资呈现强劲发展势头,对推动江西省经济社会发展作出了积极贡献,同时,外商投资也表现出整体效益不高、相比税收贡献不大,甚至侵蚀我国税基的现象。本课题从江西省外商投资的发展态势和贡献入手,分析国际税收与经济发展的内在规律,指出江西省外商投资企业国际税收风险及管理中的问题。在此基础上,提出一些建设性意见,包括推进招商引资提质增效、实施跨境税源风险管控、加强国际税收征管协作、加快信息化建设等强化国际税收风险防控举措等。
With the development and expansion of Jiangxi’s open-economy economy, foreign investment has shown a strong momentum of development and made positive contributions to the economic and social development of Jiangxi Province. At the same time, foreign investment has shown its overall efficiency is not high, its contribution to taxation is not great, and even Erosion of our tax base phenomenon. This topic starts from the development trend and contribution of foreign investment in Jiangxi Province, analyzes the inherent laws of international taxation and economic development, and points out the problems in the international taxation risks and management of foreign-invested enterprises in Jiangxi Province. On this basis, some constructive suggestions are put forward, including promoting investment promotion and quality enhancement, implementing cross-border tax source risk control, strengthening international tax collection and management, and accelerating information construction to strengthen international tax risk control measures.