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我国现行的涉外税制,对吸引外资,引进技术,维护国家权益,虽起到了积极促进作用,但也存在不少问题。我对现行涉外税制存在问题及改革思路谈点看法。一、现行涉外税制存在问题 (一)立法不完备,政策不统一,政出多门。现行对外的三个所得税法和《工商统一税条例(草案)》是经全国人大通过的,其余的税收法规,均不是人大正式立法的。由于涉外税收法规不健全、不完善,解释不统一,执行
The current foreign-related tax system in our country plays a positive role in attracting foreign investment, introducing technology and safeguarding national rights and interests. However, there are still many problems. I talk about the existing problems of the foreign-related tax system and the reform ideas. First, the existing problems of foreign-related tax system (A) Legislation is not complete, the policy is not uniform, politics out of many doors. The current three income tax laws and the “Uniform Industrial and Commercial Tax Ordinance (Draft)” were passed by the NPC, and the rest of the tax laws and regulations are not formally enacted by the NPC. As foreign tax laws and regulations are not perfect, imperfect, the explanation is not uniform, the implementation