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

我国涉外税收优惠法律制度发展到今天,对促进外资引进,推动社会经济发展,促进经济结构调整,稳定税收负担起到不可低估的作用。但是,我国加入WTO后,WTO的某些原则对现行的涉外税收优惠法律制度提出了严峻的挑战,文章从立足当前经济发展状况,适应WTO原则和国际惯例的角度,进行了全面的分析,从三个方面探讨了我国的涉外税收优惠法律制度必要性。

Up until today, preferential legal institution of tax involving foreign countries or nationals in China plays an important role in absorbing foreign capital, propelling social economic development forward, promoting the adjustment of economic structure and stabilizing tax burden. However, after entering WTO, a certain principle of WTO advances severe challenge to present preferential legal institution of tax involving foreign countries or nationals. The article analyzes the situation of present economic development, the adaption of principle of WTO and international practice in an all-round way, and probes into the necessity of preferential legal institution of tax involving foreign countries or nationals in China from three aspects.