1. tax declaration: the company has the obligation to pay taxes in China, and must make tax declaration to the tax bureau in accordance with relevant laws and regulations. In the process of declaration, the company needs to provide information related to foreign business, such as the name, place of registration, business scope, income tax and other related information of overseas subsidiaries or branches. The tax bureau can understand the company's situation abroad by reviewing the application materials.
2. Foreign exchange supervision: companies need to conduct foreign exchange transactions when conducting international trade or overseas investment. With the information sharing between State Taxation Administration of The People's Republic of China and foreign exchange management agencies, the tax bureau can know the company's overseas capital flow through foreign exchange transaction records and reports, and then speculate its overseas business activities.
3. International tax cooperation: IRS has signed bilateral or multilateral tax agreements with tax authorities of many countries and regions. These agreements can help the tax bureau to obtain information about China companies' overseas transactions, capital flow and tax collection and management. The tax bureau can learn about the company's situation abroad through the international tax cooperation mechanism.
It should be noted that it is not a simple matter for the tax bureau to obtain the specific information of the company abroad, and it needs to deeply understand and analyze the financial reports, corporate governance structure and international tax laws and regulations of multinational companies. The tax bureau shall abide by relevant laws and regulations when obtaining information to ensure information confidentiality and data security.