涉外税收

加入WTO对我国涉外税收征管的冲击及对策思考

Challenge And Countermeasure Of Taxation System Concerning Foreign Businesses Collection After Entering WTO

随着中国加入WTO，涉外税收优惠政策利大于弊的效应格局将转变为弊大于利。

With the enrollment of China as a member of the WTO , the preferential taxation policy will be worse than better .

WTO框架下调整我国涉外税收优惠法律制度的必要性分析

An Analysis of the Necessity of Regulating Preferential Legal Institution of Tax Involving Foreign Countries or Nationals in China Under the Frame of WTO

提出了我国加入WTO后，根据税制改革的总体布局，进一步完善涉外税收优惠制度的具体政策建议。

Then it proposes some policy suggestions on how to improve the exiting preferential tax system in terms of the whole tax system reform after China 's entry into WTO .

涉外税收征管必须和国际惯例接轨，这是WTO原则要求，也是中国更快地融入到全球经济一体化的进程中需要。

It is need of WTO , of making so quickly China in the global economy strategy that taxation system concerning foreign businesses collection must be fit for international rules .

第三部分对涉外税收流失的成因进行了分析，理论方面主要通过A-S模型以及模型扩展对外资企业的避税动机和影响因素进行分析。

The third part analyzes the causes of foreign related tax loss . On the theoretical aspect , the motivation and impact factors of tax avoidance are analyzed by A-S models .

随后回顾了我国涉外税收优惠政策发展历程。

Afterward reviewed our country foreign tax preference policy development process .

第三章是从管理角度分析了涉外税收征管存在的问题。

The third chapter analyses the problem of foreign tax administration .

新一轮税制改革中我国涉外税收政策的调整

Adjustment of Foreign Taxation Policy Under the New Tax Reform

表明了涉外税收优惠政策调整的必要性。

Has indicated the foreign tax preference policy adjustment necessity .

第四章从制度上、管理上提出了完善涉外税收的对策。

The last chapter put forward countermeasures of consummating foreign tax system .

我国涉外税收优惠的引资效应分析

Research on the Effect of Preferential Tax Policy on Attracting Foreign Investment

中国涉外税收政策和税制发展趋势

Tax policies on foreign-funded businesses and development of a new tax system

本文第二部分为我国涉外税收优惠政策分析。

This article second part for our country foreign tax preference policy analysis .

关于加强涉外税收征管的研究和思考

A Study on Strengthening Tax Administration of Foreign-invested Enterprises

我国涉外税收优惠政策的调整取向

On the Adjustment Orientation of China 's Foreign - Related Preferential Taxation Policies

我国涉外税收优惠政策剖析促进风险投资业税收优惠政策的探讨

Analysis for Improving Venture Capital by Favorable Tax Policy

涉外税收优惠理论述评

Comment on the Theory of Preference of Foreign Tax

涉外税收优惠应体现国民待遇原则

Tax Credit on Foreign Invested Businesses Should Reflect the Principle of National Treatment

税制公平视野的中国涉外税收优惠政策绩效

Analysis on the Performance of Tax Preferences for Foreign Enterprises : View from Taxation Equality

我国涉外税收政策入世后的调整

Thoughts on Adjustment of Foreign Taxation Policy

在中国，涉外税收95%以上是由外商投资经济创造的。

In China , more than 95 percent of foreign-related tax payment comes from foreign-funded businesses .

新世纪中国涉外税收立法面临的挑战与对策

The Challenges and Countermeasures Confronted by China 's Tax laws Concerning Foreign Affairs in the New Century

我国现行的涉外税收优惠政策中存在有害税收竞争之嫌，应按国际惯例规范我国当前的涉外税收优惠政策。

Therefore , our current foreign tax preference policies should be followed with the international custom regulation .

试论我国涉外税收的流失及治理

Brief Statement about the Management of Losses in Taxes Related to the Foreign Affairs in Our Country

首先对涉外税收优惠相关概念、优惠方式作了介绍。

First to the foreign tax preference related concept , the preferential benefit way has made the introduction .

我国现阶段涉外税收优惠政策是税收国民待遇原则的现实选择。

Our present favourable principles of the foreign tax is the real choice of our national treatment principles .

我国应进一步完善税法，加强涉外税收征管，防范外商投资企业避税。

China should perfect the law of tax and keep away the avoidance tax of the foreign trade investment enterprises .

自20世纪80年代以来，中国逐渐形成了全面的、多层次而内外有别的涉外税收优惠格局，使之在很长时间里成为全球范围内最大的资本输入国之一。

Since the 80 's of the 20th century , China has been one of the great countries to absorb foreign capitals .

我国涉外税收优惠政策分为两个阶段：普遍优惠阶段和目前两税合并后税收优惠阶段。

Our country foreign tax preference policy divides into two stages : After general preferences stage and present two tax merge , tax preference stage .