国际税收惯例

分析涉外税法与国际税收惯例、WTO的一些规则及相互冲突等问题，并对中国涉外税法及适用进行相应的一些改革，这对于达到与国际税收惯例及WTO规则的协调很有必要。

The paper analyzes these conflicts and proposes a reform on Chinese foreign tax law to coordinate a international tax convention and WTO regulations .

一国在尊重他国主权和遵守国际税收惯例的前提下，便可独立自主地行使征税权。

If one country respects other countries ' state sovereignty and international taxation consuetude , it can perform right of taxation independently .

是我国税收适应社会主义市场经济发展，与国际税收惯例接轨的必然要求；

It is the demand of join the track of the international tax revenue usual practice , and our country tax revenue adapts to the socialism market economy to develop .

通过本课程的学习，要求学生对国际税收基本知识、国际税收惯例和国际避税反避税等问题有比较系统的了解，并熟练掌握国际税收的实务操作。

Through the study of this course , students are required to acquire the basic knowledge of international tax and master the practice of international tax .