外资企业分支机构税收管理存在的问题及建议（Problems and suggestions on tax administration of branches of foreign funded enterprises）.doc

外资企业分支机构税收管理存在的问题及建议（Problems and suggestions on tax administration of branches of foreign funded enterprises） Problems and suggestions on tax administration of branches of foreign funded enterprises Problems and suggestions on tax administration of branches of foreign funded enterprises 2008-12-20 15:15:34 With the continuous expansion of Chinas opening to the outside world, foreign investment enterprises have set up branches in various forms in our country. Up to now, a total of 53 households have been registered in Wuzhou in the form of branches of foreign-funded enterprises, and the taxes paid include value-added tax and income tax on enterprises with foreign investment. In general, the tax administration of foreign invested enterprise branches, according to the current tax regulations, there are two main ways: one is to adopt the independent accounting branch, regardless of whether the head office with the ground, all belong to the main business scope of VAT, the monthly declaration of value-added tax law tax, quarterly reporting according to the provisions of foreign-invested enterprise income tax returns with the accounting statements. Two is to take branches of non independent accounting management mode: (1) the branch and head office in the same manner, by the head office report and pay value-added tax, income tax for enterprises with foreign investment; (2) the total institutions in different places (provinces), branches declare VAT in local the income tax by its head office in the local tax authorities to declare pay summary. From the practice in recent years, we feel that this way of management has the following problems: 1., it is not timely to confirm whether the branches of foreign-invested enterprises are independent accounting or non independent accounting. It is not conducive to the administration of the tax authorities. It is the key to manage the branches of foreign invested enterprises to prevent the loss of tax. But because of the general mecha