新世纪中国涉外税收立法面临的挑战与对策

The Challenges and Countermeasures Confronted by China's Tax laws Concerning Foreign Affairs in the New Century

面对WTO规则给中国涉外税法带来的冲击、网络贸易给税收执行带来的新课题、立法对于转让定价的外延设定过小、对避税行为缺乏法律制约等因素的存在,从多视角对我国涉外税收政策面临的严峻挑战进行评析,进而对如何调整我国涉外税收立法价值取向进行了探讨。

With China's entrance into WTO, we confront the following new challenges not only of WTO regulations on the tax laws concerning foreign affairs but also of the influence of the net trading on tax payment transaction. Furthermore, there is still a partial understanding on the transfer pricing. Finally, the loose restriction on the avoidance of tax payment is also ignored. Considering the foregoing elements, this essay mainly focuses on the analyses of the policies concerning foreign nations and the assessments of Chinese tax laws concerning foreign affairs as well.