Empirical Research On Domestic Overseas Tax Source Management Under The Background Of "the Belt And Road"

Since in 2013,General Secretary Xi put forward "The Belt and Road" Initiative,the"Go Out" opening strategy in our country has achieved the quality breakthrough not only in popularity but also in the development speed.With the constant deepening and promotion,tax environment increasingly becomes the important manifestation of economic and trade environment along the line,therefore,the overseas tax source management is known as the important constituent part in opening strategy in our country.However,the overall domestic overseas tax source management is at the embryonic stage.So,our tax department needs to confront every challenge in the new period of "The Belt and Road"directly,and improve our management level with initiative to create good tax environment for our enterprises in the "Go Out" policy.This thesis can be divided into six parts.In the first part,the author analyzed the research background,research purpose and significance and main research contents,and set forth the domestic and overseas research situation and innovation and deficiencies of this article;In the second part,the author defined the core concept and stated the main theory basis;In the third part,the author analyzed the influences on domestic overseas tax source management by "The Belt and Road" at first and cleared the characters of overseas tax source management under the background of "The Belt and Road" in our country,and then summarized the main achievement and five current existed problems under new background based on this analysis;The fourth part is the most important part,and the author had exploration and practice and carried out empirical study on the overseas tax source management by the ways of building basic information system,providing individualized tax service and carrying out hierarchical classification of risk management in Nanjing national tax departments,and summarized the beneficial practice;The fifth part was the statements of experience and enlightenment of overseas tax source management in developed countries;In the sixth part,the author put forward some corresponding countermeasures and suggestions from five aspects of "improvement of planning stance and enhancement of cooperation concept","practical solutions of information asymmetry and stress of guiding role of preferential policy","keeping up with the needs of taxpayer and deepening the tax service","making use of risk management and enforcement of law examination dynamics" and "fastness of management basis and bettering of support safeguard",hoping to be able to strengthen the overseas tax source management works under the new background of "The Belt and Road" in the tax departments in our country and to defend the tax sovereignty of our country.From the point of view of tax,it will be an assistance to the construction of "The Belt and Road".This thesis mainly devoted two aspects of innovation based on the previous research of domestic and overseas scholars.The one was based on research perspective,this article served the increase complexion in explosive type demonstrated in the "Go Out" policy of enterprises in our country under the strategy of "The Belt and Road" as the research background.Under this new historical background,the overseas tax source management in our country will face new challenges and its corresponding countermeasures and suggestions;Another is based on the research method.During the research process,the author made use of the research method combined the comparison with demonstration guided by the problems and the logical thinking combined the deduction and induction to carry out an overall research and analysis on the the research object.