According to the above, tax authorities are gradually tightening the administration on tax collection from NRCs by requiring registration on NRCs and document filing &information submission by NRCs.

• 从上述文件的内容可以看出，税务机关对非居民企业的纳税征管正在逐步加强，表现为对非居民企业以及与非居民企业签订业务合同的境内企业的登记、备案、资料报送要求增多。