论税收国际化趋势下我国的涉外税制

The Reform and Improvement of China's Foreign Tax System in the Trend of Taxation Internationalization

税收国际化是世界经济国际化发展的必然结果。加入世界贸易组织后,我国涉外税收体系中的关税、所得税和增值税等也经历了国际化的发展历程。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。涉外税制的改革与完善将促进我国外向型经济的进一步发展,从而有助于我国在经济全球化的进程中获取最大的经济利益。

Abstract ： Taxation internationalization is the inevitable result of the internationalization development of world e- conomy. After the entry into WTO by the end of 2001, China~ duties, income tax, value -added tax and so on have also experienced the internationalization development. The reform and improvement of China ~ foreign tax system covers quickening the transformation of value -added tax, unifying the income taxes for domestic and for- eign companies, adjusting and improving the foreign tax preferential system, strengthening international taxation cooperation, and so on. The reform and improvement of China＇s foreign tax system will definitely facilitate the further development of her out - oriented economy so that China may get the best out of the economic globaliza- tion.