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涉外税收政策是建立涉外税收制度的原则和指导思想,它体现了一个国家在一定历史时期和不同经济发展阶段的对外经济政策。虽然改革初期制定的涉外税收政策在一定时期发挥了作用,但政策确定和经济发展是一个动态系统,随着改革的不断深入,社会主义市场经济的建立和完善,尤其随着我国加入WTO,以及随之产生对客观经济的影响,使我国涉外税收政策必须适时作出调整。本文在对现行涉外税收政策进行评价的基础上,对调整涉外税收政策的取向及应具体解决的问题进行研究。
The foreign tax policy is the principle and guiding ideology of establishing a tax system concerning foreign affairs. It reflects the foreign economic policy of a country in a certain historical period and at different stages of economic development. Although the foreign tax policy formulated in the initial stage of reform played a role in a certain period of time, the policy determination and economic development are a dynamic system. With the continuous deepening of reform, the establishment and improvement of the socialist market economy, especially with China’s accession to the WTO, and The consequent impact on the objective economy will make our foreign taxation policy must be adjusted in a timely manner. Based on the evaluation of the current foreign taxation policy, this paper studies the orientation of adjusting the foreign taxation policy and the problems to be solved.