摘要
随着我国经济的发展,传统的外资企业优惠政策的缺陷日益明显,面临种种新的挑战。结合中国当前国情,我国应建立、完善税收法律制度;加强涉外税收的征收管理;针对WTO原则制定我国的外资企业优惠政策。
Abstract : With the economic development of China, the weakness of the traditional favourable policies on the foreign -funded enterprises becomes even evident. All kinds of challenges are faced to the policies of the traditional foreign -funded enterprises. According to the condition of our country , a perfect tax law system should be set up, the tax management of foreign taxes should be improved and the favourable policies to the foreign businesses should be made based on the policies of WTO.
出处
《税务与经济》
北大核心
2002年第1期20-22,共3页
Taxation and Economy
关键词
外资企业
税收优惠政策
WTO
中国
key words : foreign - funded enterprise
the favourable policy on tax
WTO