The Research Of Cross-border Tax Source Monitoring On The Foreign Investment Enterprises Of China

Under the circumstance of an open economy，any country or region hardly promoteseconomic development if they only rely on themselves。In order to effectively make use ofinternational resource and actively participate in international competition，every country hasenacted all kinds of policies to encourage and support the domestic enterprises to developforeign investment。With the further development of economic globalization，the multinationalenterprises have become a main driver of the world economic growth。According to thestatistics，the multinational enterprises have30%of the world output，control more than50%ofquantum of international trade and more than90%of foreign direct investment。In order to adaptthe trend of economic globalization，China has enacted and implemented the going-out strategy。With the continuous improvement of China’s opening-up level，especially accession of theWTO，the domestic foreign investment enterprises have achieved rapid development。For theinternationalization of tax source is more and more obvious，the cross-border tax source on theforeign investment enterprises has become a non-ignorable part that China maintains its taxrevenue jurisdiction。Nevertheless，at present，China is still on the exploratory stage of thecross-border tax source monitoring on the foreign investment enterprises。Not only the relevantsystem construction is lagged，and the level of tax collection and administration is relativelylower。In addition，for the foreign investment enterprises continuously adjusting and changingtraditional tax shelters，the problem of cross-border tax loss is increasingly serious。These factorsbring a huge challenge to the tax authorities of China。How to strengthen the cross-border taxsource monitoring on the foreign investment enterprises is a problem that China must seriouslysettle。On the basis of introducing relevant concepts and theories，the cross-border tax sourcemonitoring on the foreign investment enterprises is generally analyzed in this paper，includingthe summary of the cross-border tax source on the foreign investment enterprises，and therelevant details of the cross-border tax source monitoring on the foreign investment enterprises。Then， combing with the actual situation of China’s foreign investment enterprises，comprehensively analyze the status and weak link of the cross-border tax source monitoring onthe foreign investment enterprises。Finally，on the basis of the experience from America andAustralia，put forward three suggestions to strengthen the cross-border tax source monitoring on the foreign investment enterprises，that perfecting the tax legal system of the foreign investmententerprises，improving the system of the cross-border tax source monitoring on the foreigninvestment enterprises，raising the level of the cross-border tax source monitoring on the foreigninvestment enterprises。...