Research On Taxation Services For "going Out" Enterprises In Inner Mongolia Autonomous Region

Sincethe international financial crisis in 2008,the reconstruction of international economic and trade rules have been accelerated.The instability of the financial system has been increasing,and the international economic orderhas undergone major transformation.China is striving to build a new pattern of opening up to the outside world.The Cross-border Investment Policy has shifted from “Bringing in” to both “Bringing in” and “Going out”.In 2014,for the first time,China became the net exporter of capital.The number of “Going out” enterprises has continuously increased and the scale has been continuously expanded.Taxation,as an important factor in determining the company's overseas income,is more likely to encounter overseas tax-related risks when the company does not understand the overseas tax system.How to provide better taxation services for “Going out” enterprises and make them have sufficient tax protection for overseas investment is one of the problems that tax authorities need to solve nowadays.From the perspective of public management,this paper uses Problem-Research method to summarize the status quo of taxation services of “Going out” enterprises in Inner Mongolia Autonomous Region.This paper is based on the theory of investment development path and new public management service theory,combined with the specific construction practice of “China,Mongolia and Russia” and tax-related appeals of the “Going out” enterprises.This paper is studying the problems in the taxation services of the “Going out” enterprises in Inner Mongolia Autonomous Region,and exploring the suggestions for optimizing the taxation services for “going out” enterprises.This study takes the enterprises in Inner Mongolia Autonomous Region,which invest in the Mongolian and Russian,as the research object.Through analyzing the overseas investment of the above-mentioned enterprises,describing the taxation and business environment of Russia and Mongolia,summarizing the taxation service measures of the “Going out” enterprises in Inner Mongolia Autonomous Region,it will be drawled a conclusion that there are several problems to be solved,such as,single tax service subject of the “Going out” corporate;unchanged the service provided by tax departments;little trust between the companies and tax departments;insufficient tax incentives to support trade structure improvement;further deepening exchanges with neighboring countries are needed;the taxation business environment need to be optimized and other issues.Finally,in combination with the actual management of tax authorities,it proposes to further improve the taxation business environment,regulate overseas tax administration,strengthen China-Mongolia-Russia international tax cooperation,and strive for relevant tax incentives to optimize taxation services for “Going out” enterprises.