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国家税务总局副局长程法光日前表示,为适应加入 WTO 的需要,我国将调整税收政策。调整税收政策主要有三个方面的考虑:一、在正式加入 WTO 之前,将明显不符合 WTO 规则和我国政府对外承诺要求的税收政策进行主动修改,并取消不符合反倾消和贴补原则的税收政策。二、目前,我国在所得税和一些地方税种上对内外资企业实行两套税制,从长远看,统一内外税制是必然趋势。
Cheng Faguang, deputy director of the State Administration of Taxation, said recently that in order to meet the needs of joining the WTO, China will adjust its tax policy. There are three main considerations in the adjustment of tax policies: First, before the formal accession to the WTO, the tax policies that obviously do not meet the WTO rules and the requirements of our government’s external commitments are proactively amended and the tax policies that do not meet the requirements of anti-dumping and subsidies are eliminated . Second, at present, China has implemented two sets of tax systems on income tax and some local taxes on domestic and foreign-funded enterprises. In the long run, unifying the internal and external taxation systems is an inevitable trend.