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中国从1979年推行经济体制改革和对外实行开放政策以来,对国内的工商税制改革和涉外的税制建设,采取了同步分开进行的方式,实行的基本上是内外两套税收制度。这样做,一方面是为了对内能够适应经济体制改革向多种经济形式并存,以运用间接调控手段为主的有计划的商品经济方向发展;另一方面是为了能够适应吸收外资,引进技术,扩展国际经济技术合作的新情况。中国适用于涉外的税种,主要是两种税:一是按
Since China introduced the reform of the economic system in 1979 and implemented an open policy to the outside world, it has taken a simultaneous and separate approach to domestic industrial and commercial taxation reforms and foreign-related taxation. Basically, it has implemented two internal and external taxation systems. In doing so, on the one hand, it is aimed at adapting to the coexistence of the reform of the economic system to various economic forms and the use of indirect methods of control to develop a planned commodity economy; on the other hand, it is able to adapt to absorbing foreign investment and introduce technology. Expand the new situation of international economic and technological cooperation. China applies to foreign-related taxes, mainly two taxes: First, according to