涉外税务审计是涉外税务机关依据国家税收法律、法规和规章的规定，对外商投资企业和外国企业及其雇员，以及从事独立个人劳务的外籍人员依法履行纳税义务、扣缴义务情况进行的审计。
《涉外税务审计规程》对涉外税务审计工作的顺利开展发挥了重要作用，但也存在一些问题。
The tax auditing Rules for Foreign-invested Enterprises and Foreign Enterprises exert great influence on improving tax auditing, but there still exist some problems.
鉴于以上情况，本文提出了按照税务审计规范建立涉外税务审计信息系统的设计方案，并加以实现。
With the background, this paper provides and realizes the design scheme for the tax audit management information system based on the tax audit criterion.
第二条涉外企业联合税务审计工作由各级税务机关国际(涉外)税务管理部门负责实施或组织实施。
Article 2 the joint tax audit of foreign-related enterprises shall be conducted or organized by the international (foreign-related) taxation department of the taxation authority at each level.
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