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近10年来,我国的涉外税收有了很大的发展,初步形成了一整套涉外税收法律规范,它对于维护我国的经济权益、贯彻对外开放政策发挥了积极的作用.但是,我国的涉外税制尚处于不断发展、不断完善的过程中,随着我国改革、开放政策的进一步?彻和对外经济关系的发展,仍需不断推进涉外税收?律制度建设.从当前涉外税收实践中所暴露出来的问题看,我认为,在近期内,我国涉外税制的建设应注意做好以下几方面的工作.一、在有关税法中增加涉外税收方面的内容
In the past 10 years, the foreign tax revenue in our country has been greatly developed, and a whole set of legal norms concerning foreign tax revenue has been formed. It has played an active role in safeguarding our economic rights and implementing the policy of opening to the outside world. However, In the course of continuous development and continuous improvement, with the further reform and opening-up policy of our country and the development of foreign economic relations, we still need to constantly promote the construction of the system of foreign-related taxation laws and regulations. See, I think, in the near future, the construction of China’s foreign-related tax system should pay attention to the following aspects: First, the tax-related aspects of the tax increase