Research On China’s Non-resident Enterprise Income Tax Collection Problems And Countermeasures

Non resident enterprise means "a kind of enterprise that is established in accordance withthe foreign (regional) law and the effective managing institutions are not in China but to setup institutions and companies in china, or having income originate from China’s enterpriseswithout establishing institutions and companies". The managing objects of non-residententerprise income tax are foreign residents, enterprises or other economic organization’stransnational economic activities and the resulting income. They belong to the scattered taxthat imposes difficultly in international. We used to give not enough attention to non-residententerprises tax management and lack of researches to support management. With theeconomic globalization is developing continuously, and the international capital, technology,goods, staffs and services contacts is increasingly close, the quantity and tax revenue ofchina’s non-resident enterprises increase rapidly. As of 《the law of People’s Republic ofChina on Enterprise Income Tax law》 implemented on2008, the tax authorities had begun tostrengthen imposing the non-resident enterprise tax and also put forward higher requisitions.This paper analyses the problems and reasons of non-resident enterprise income tax that existin tax revenue comprehensively and objectively. At the same time, integrating both regulationand data base analyze it, and to propose suitable suggestions for non-resident enterprises taxmanagement that hope to improve China’s international tax revenue and management level,and safeguard national economic interests better.These policies include: perfecting the taxation policy, to make the related pre-taxexpenses ratio and improving counting margins rate clearly; and strengthen tax administration,executing professional tax source management base on original range; to set up informationband, expanding the range of data sources of information; to improve the quality of staffs,enhancing the management level of international taxation and increasing publicity andguidance, to create a good external environment of tax etc..