Research On Taxation Of Non Resident Enterprises In Sino Foreign Cooperative Education

In recent years,the taxation supervision involved in Sino-foreign cooperative education has become a vacant zone of taxation management.The reasons are mainly analyzed because the relevant tax source management mechanism is not clear,and the international tax regulations are incomplete.With the continuous improvement of the demand for educational resources in China in recent years,the exchange and cooperation of educational resources has become a boost to the rapid development of the economy.The state will not spare no effort to promote the construction of “world-class universities” and “first-class disciplines”.New requirements for the sharing of resources.Cooperative education at home and abroad has effectively played the above-mentioned role,but the taxation problems of non-resident enterprises involved in it are difficult to make accurate judgments in practical operations because of their special characteristics,diverse objects and different contents.The tax collection and management of Chinese-foreign cooperatively-run enterprises has become a non-resident enterprise.Tax management difficulties.In order to further improve the practical utility level of Sino-foreign cooperative education taxation,and thus reduce the tax risk of cooperative schools,this paper takes the actual situation of Sino-foreign cooperative education in Shandong A University as the research object,firstly on the basis of theory,the recognition of Sino-foreign cooperative education.The theory of taxation of resident enterprises and the relevant theories of taxation at home and abroad are elaborated.Secondly,it introduces the status quo of Sino-foreign cooperative education taxation,and takes the tax-related issues of Shandong A University as an example to list relevant tax-related materials,and explains the tax-related issues and tax payment.