涉外企业所得税

认为现行制度与WTO规则之间产生冲突的根本性原因在于，效率与公平原则在中国现行涉外企业所得税制度中尚未得以充分确立；

In fact , the interest conflicts in question embody the essence of the challenges confronted by China 's foreign-related enterprise income taxation system under the circumstances of WTO accession .

企业会计制度与涉外企业所得税政策差异分析

Analysis of Difference between Business Accounting System and Foreign Business Income Tax Policy

对涉外企业所得税优惠政策结构性调整的建议

Some Proposals of Restructuring Tax Preferences concerning Foreign Investments

涉外企业所得税优惠制度改革的若干思考

Reflection on the Reformation of Income Tax Preferential System for Enterprises with Foreign Capital

涉外企业所得税年度税款滞纳金应从何时算起？

From what time shall the penalty fee for overdue annual income tax payment of foreign-related enterprises be counted ?

第二点叙述了我国涉外企业所得税优惠政策实施的现状与问题。

The third part expatiates on the actuality and problems during implement of the income tax preference policies for foreign-invested enterprises in our country .

第三点从纳税人行为分析影响我国涉外企业所得税优惠政策效果的因素。首先对税收优惠中行为主体进行分析，引出：要从纳税人行为进行分析。

From the behavior of the taxpayer , the fourth part analyzes the factors which influence the effect of the income tax preference policies for foreign-invested enterprises .

本论文主要探讨大陆内资企业与涉外企业的企业所得税税率统一问题及其相应的税务政策。

This disquisition totally discuss about the feasibility of consolidation between income tax from internal enterprise and foreign capital enterprise , And as most as of the related applicable tax policy which need to be supported .