摘要
WTO所倡导的贸易自由化、非歧视、公平贸易等原则对我国尚不完善的市场经济造成冲击,从而促进经济、法律等社会各方面进行调整。有鉴于此,2008年1月1日施行的《中华人民共和国企业所得税法》对内外资企业的纳税规定有了相当程度的调整,如贯彻国民待遇原则,消除身份差别立法;规范涉外税收优惠法律和政策,提高透明度等,以适应WTO原则和国际惯例的要求。
Principles initiated by WTO such as trade liberalization, non-discrimination and fair trade have a negative impact on the incomplete market economy in China and lead to the economic and legal adjustment. Therefore, ＂The Law of the People＇s Republic of China on Enterprise Income Tax＂ promulgated on January 1,2008 adjusted such regulations on tax payment of domestic and foreign enterprises as the implementation of principle of national treatment, elimination of identification differences in order to adapt to WTO principles and international conventions.
出处
《税务与经济》
CSSCI
北大核心
2008年第6期69-72,共4页
Taxation and Economy
关键词
涉外税收优惠
WTO
国民待遇原则
透明度原则
preferential tax policy
WTO
national treatment principle
principle of transparency
