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我国涉外税收优惠法律制度发展到今天,对促进外资引进,推动社会经济发展,促进经济结构调整,稳定税收负担起到不可低估的作用。但是,我国加入WTO后,WTO的某些原则对现行的涉外税收优惠法律制度提出了严峻的挑战,文章从立足当前经济发展状况,适应WTO原则和国际惯例的角度,进行了全面的分析,从三个方面探讨了我国的涉外税收优惠法律制度必要性。
The development of China’s foreign tax preference legal system today can not be underestimated to promote the introduction of foreign capital, promote social and economic development, promote the economic restructuring and stabilize the tax burden. However, after China’s accession to the WTO, certain principles of the WTO have posed severe challenges to the current preferential tax regime for foreign-related taxation. The article has carried out a comprehensive analysis from the standpoints of the current economic development, adapting to the WTO principles and international practices, and from In three aspects, it discusses the necessity of China’s preferential tax system concerning foreign tax.