我国涉外税收政策入世后的调整

Thoughts on Adjustment of Foreign Taxation Policy

加入WTO以后,我国的政策、法律法规有很多地方需要加以调整和修改,在涉外税收政策方面也应该与时俱进,适应经济发展的需要。文章分析了我国现行涉外税收政策存在的问题,提出了调整涉外税收政策的一些看法和建议。

After China has obtained its membership of the WTO,demanded are revisions of and amendments to the current policies,laws and regulations made by the government for keeping pace with the changing situation.It is also true with the foreign taxation.The paper,based on an analysis of the problems in the existing policies on foreign taxation,makes some proposals about adjustment of the current policies concerned.