涉外税收制度

我国涉外税收制度的改革与完善涵盖诸如加快增值税转型步伐、统一内外资企业所得税、调整与完善涉外税收优惠制度、加强国际税收合作等各方面。

The reform and improvement of China 's foreign tax system covers quickening the transformation of value-added tax , unifying the income taxes for domestic and foreign companies , adjusting and improving the foreign tax preferential system , strengthening international taxation cooperation , and so on .

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 .

涉外税收法律制度是调整具有涉外因素的税收分配关系的法律规范，对一国吸引利用外国资本有着重要的调节作用。

Foreign taxation is a legal system which adjust the distribution of tax of foreign-related factors , and play an important role for a country to attract foreign capitals .

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

本文在经济全球化的大背景下，针对国际投资中的企业所得税收问题展开探讨，并将入世后中国涉外企业所得税收制度的改革与完善作为研究的中心题目。

This dissertation is devoted to study enterprise income taxation concerning international investment in the context of economic globalization .

对这些利益冲突进行合理、有效的协调，成为经济全球化背景下一国涉外企业所得税收制度实现健康发展的必然要求。

Therefore , in the context of economic globalization the rational and effective coordination on such conflicts of interests becomes the prerequisite for a country to achieve health development of its foreign-related enterprise taxation system .