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在最近国务院批转的《国家税务局关于进一步推进依法治税加强税收管理的报告》中指出“在对外开放、引进外资的过程中,必须维护国家权益,保证国家涉外税收法律、法规的正确贯彻实施,不得以任何形式,自定超出国家规定范围的对外商投资税收优惠政策。”再一次明确了切实加强涉外税收工作所必须遵循的政策原则和指导思想。其核心要求,是必须严守和维护涉外税收法制。
In the “State Administration of Taxation’s Report on Further Promoting the Administration of Taxes Levied to Strengthen Tax Management” approved recently by the State Council, “In the course of opening up to the outside world and introducing foreign capital, we must safeguard the rights and interests of the state and ensure the correct implementation of the tax laws and regulations of the state concerning foreign affairs. And shall not, in any form or custom, preferential tax policies on foreign investment beyond the scope prescribed by the state. ”Once again, the policy principles and guidelines that must be followed in the work of tax-related foreign investment are clearly defined. Its core requirement is that it must strictly observe and safeguard the legal system concerning foreign tax revenue.