论文部分内容阅读
我们根据国家税务局今年涉外税收工作的部署和第四次杭州国际税收研讨会以及全国涉外税收工作会议的精神,提出组稿的要点,供广大读者和作者参考。 1、在计划经济与市场经济相结合的社会主义商品经济条件下,涉外税收政策如何贯彻国家产业政策,发挥宏观调控的功能;如何结合治理整顿,加强涉外税收法制建设,进一步实现以法治税。
According to the arrangement of the State Administration of Taxation’s work on foreign taxation this year and the Fourth Hangzhou International Tax Seminar and the conference on foreign taxation in the whole country, we put forward the key points of the draft for the readers and authors’ reference. 1. How to carry out the national industrial policy under the socialist commodity economy with the combination of a planned economy and a market economy, giving full play to its functions of macroeconomic regulation and control; how to combine rectification and rectification with tax administration to strengthen the legal system concerning taxation in foreign countries and further the taxation by law.