Study On Cross - Border Tax Source Management Of Yunnan Land Tax

Tax source administration is a very important task. Under the tide of economic globalization, cross-border enterprises are set a lot of characteristics, such as huge organizational structures, advanced administration theories, comprehensive financial accounting systems, accurate analysis systems of information and statistics and a huge number of cross-border transactions, etc. With involvement of China in economic globalization, cross-border enterprises have become a special tax groups. Contrary to other enterprises, cross-border enterprises are difficult to manage in tax source administration because of their unique features. In recent years, with the continuous expansion of cross-border enterprises, the continuous optimization of business and investments, the constantly changing of business scale, the tax source management level of cross-border enterprises in China is relatively backward. In practice, there are also many problems in tax source administration.Of course, problems in cross-border tax source administration of Yunnan province are more serious. Relatively speaking, cross-border tax source administration of our province is still in the early stages of development, and there are existing big gap from developed countries and regions no matter in practice or experience. Therefore, through the analysis of the status quo of cross-border tax source administration of Yunnan Local Taxation Bureau, then expounding the existing problems, and learning from foreign advanced experience and enlightenment, the paper proposes some basic approaches to strengthen cross-border tax source administration of Yunnan Local Taxation Bureau in the background of economic globalization. There are important practical significances which are to promote the coordination of “introducing in” and “going out”, improve the use of two markets and two kinds of sources, regulate the operation of cross-border enterprises, improve the tax compliance of cross-border taxpayers, promote the development of regional economy, optimize the layout of opening up, strengthen the strategic planning, create a more favorable external environment, perfect the guarantee mechanism of opening up, improve the control ability of opening up, improve the capability of risk identification and response to cross-border tax, enhance the administration level of cross-border tax, earnestly safeguard the legitimate rights and interests of the State and cross-border taxpayers, actively establish a good image of international tax, and improve the international tax right of Yunnan province.