中国特色涉外税收研究的三点体会

Three Notes on Foreign Taxation Development in China

改革开放40年是中国特色涉外税收研究根植改革开放实践而发展的40年。本文结合我国涉外税收部分研究成果,从"政策促进对外开放、比较中推进税制改革、奋力在新时代展示作为"三个方面,做总结回顾,谈认识体会,得简要结论。

Through forty years’ history of China’s reform and opening up, based on the practice of socialism with Chinese characteristics, China’s foreign taxation policy served the development of socialism with Chinese characteristics, played an important role in the opening up reform, and established a modern tax system. Combining the development of China’s foreign taxation policy, this paper focuses on three directions of "promoting opening up reform, establishing a modern tax system, and advancing into a new era". Finally the paper discusses some thoughts on the trends of China’s foreign taxation.