Research In The Administration Of Corporation Income Tax On Non-resident Enterprises

"Non-resident enterprise" in the present law means an enterprise which is set up under the law of a foreign country (region) and whose actual management organ is not within the territory of China but who has organs or establishments within the territory of China, or who does not have any organ or establishment within the territory of China but who has incomes sourced in China. The collection objects of non-resident enterprise income tax belongs to the international collection difficult scattered sources, including the income and the transnational economic activities of foreign residents and enterprises or other economic organizations. We used not to pay enough attention of non-resident enterprises on the tax administration and research, and the management was not in place. With the continuous development of economic globalization, international capital, technology, products, services, and business transactions are in their relations increasingly, and the amount of non-resident enterprises and tax revenues in China are fast growing. With the enforcement of 2008 enterprise income tax law, we have to put forward higher request to strengthen the taxation administration of non-resident enterprise.This paper adopts methodologies such as data analysis and standard analysis, and analysis the problems and reasons existed in the taxation administration of non-resident enterprise and put forward some relevant countermeasures and suggestions, mainly include the following aspects:perfect the taxation policy, certain the expand ratio before tax-pay and improve the appraised and specified rate of profit; enhance tax administration and execute special tax sources administration.; structure information platform and expand information data range; improve personnel quality and promote international tax management level; strength the tax publicity and guidance and construct good external tax environment.