摘要
本文在充分肯定了我国涉外税收优惠政策积极作用的前提下,分析了现行涉外税收优惠政策存在的问题以及对经济发展带来的不利影响,提出了应在统一税法、统一税收优惠,保障内外资企业法律地位平等的基础上,进一步完善我国涉外税收优惠政策。
With a full approval of China＇ s Foreign - Related Preferential Taxation Policies, this treatise elaborates the problems with these policies and the unfavorable effect brought about by these policies on China＇ s economy development. The treatise therefore suggests that China should improve her Foreign- Related Preferential Taxation Policies, based on a united tax law, a united preferential tax policy and an equal law status of domestic enterprises with foreign enterprises.
出处
《山东财政学院学报》
2006年第2期46-49,共4页
Journal of Shandong Finance Institute
关键词
涉外税收
优惠政策
税收饶让
foreign - related taxation
preferential policy
tax sparing
