刍议WTO框架下我国涉外税收优惠法律制度的完善  

An Analysis of The Improvement of Preferential Tax Policy in China Under WTO Framework

作　　者：李小玲[1] 

机构地区：[1]中央财经大学会计学院,北京100871

出　　处：《税务与经济》2008年第6期69-72,共4页Taxation and Economy

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.

关 键 词：涉外税收优惠 WTO 国民待遇原则 透明度原则 

分 类 号：F810.42[经济管理—财政学]