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波兰是东欧国家中最早实行对外开放的国家之一。近几年在吸引外资、引进国外先进科学技术方面取得了显著的成绩。其中波兰对外国资本和技术实行优惠的税收政策和措施,是导致波兰取得上述成绩的重要原因。本文分别就波兰当前涉外投资法的主要内容、波兰现行涉外税法的基本框架、1991年波兰涉外税收的最新动向及波兰与其它国家签署的双边国际税收协定等问题作一扼要介绍。
Poland is one of the earliest countries in Eastern Europe to open to the outside world. In recent years, it has made remarkable achievements in attracting foreign investment and introducing advanced foreign science and technology. Among them, Poland’s preferential tax policies and measures on foreign capital and technology are the important reasons for Poland’s achievement. This article gives a brief introduction on the main content of Poland’s current foreign investment law, the basic framework of the current foreign tax law in Poland, the latest tax on foreign investment in Poland in 1991, and the bilateral international tax treaties signed by Poland and other countries.