涉外纳税人税法适用问题研究  

On the Application of Tax Law of the Taxpayer Concerning Foreign Countries

作　　者：张道庆[1] 

机构地区：[1]南京大学法学院,江苏南京210093

出　　处：《河北法学》2004年第4期29-32,共4页Hebei Law Science

摘　　要：涉外纳税人的税法适用具有交叉重叠的特性,它既涉及到中国税法的适用,也涉及到外国税法以及国际税法的适用。适用不同的税法,对涉外纳税人的税收待遇有着不同的影响,同时也影响一国涉外税收政策的效应。The application of tax law of the taxpayer concerning foreign countries has overlapped features.It involves the application of the China's tax law,the foreign country's tax law, and the international tax law as well.The application of different tax law has different infertions on the tax treatment of the taxpayer concerning foreign nations.In the meantime,it may affect the effects of a country's tax policy concerning foreign countries.

关 键 词：涉外纳税人 税法适用 税收待遇 税收管辖权 涉外税收政策 

分 类 号：D922.22[政治法律—经济法学]