内容摘要：

本文以北京市地方税务局涉外税务分局所管辖的外国航空运输公司为例，从税收协定和税收政策方面分析我国税务机关在对外国航空运输业营业税征管中存在的问题，并针对问题提出建议。

关键词：航空运输业　营业税　征管

abstract：taking foreign air transport corporations in beijing city as examples, this paper analyzes the existing issues on business tax administration of these corporations from the perspectives of tax agreements and tax policies. it also proposes some suggestions.

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