摘要
在我国即将加入WTO之际,完善我国外资立法应坚持科学性,增强法律之间的协调性;加强外资法律的整理编篡工作,弱化税收优惠在投资环境中的作用;特别是修改现行法律中与WTO协定的不符之处,使之与国际法制接轨。
When our country is about to join WTO, perfecting our country foreign capital legislation should insist on science and strengthen the harmonization between laws; intensify the arranging and compiling of foreign capital laws and weaken the revenue preferential function in investment environment; specially a-mend these places in now actual law that not agree with WTO and make them better to the international legal system extent.
出处
《上海理工大学学报（社会科学版）》
2001年第1期32-35,共4页
Journal of University of Shanghai for Science and Technology：Social Sciences Edition
关键词
外资立法
资本
完善
税收优惠
foreign capital legislation
capital
perfection
preferential revenue
