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涉外企业所得税优惠政策的改革是当前统一内、外资企业所得税制中的热点和难点问题。本文从国家利益和国际协调两个角度出发,在对我国现行涉外企业所得税优惠政策与WTO规则的冲突进行剖析的基础上,提出了当前及今后一段时期我国涉外企业所得税优惠政策结构性调整的基本思路、具体设想、政策建议以及应注意的问题。
The preferential policies for the reform of foreign-related corporate income tax are the hot and difficult issues in the current unified income tax system for domestic and foreign-funded enterprises. Based on two aspects of national interest and international coordination, this paper analyzes the conflict between the preferential income tax policy and the WTO rules of the current foreign-related enterprises in our country and puts forward the basic structural adjustment of the preferential income tax policies for the foreign-related enterprises in our country for a period of time Ideas, specific ideas, policy recommendations and issues that should be noted.