| 关于完善我国涉外税收优惠制度的思考 |
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| 引用本文： | 徐健.关于完善我国涉外税收优惠制度的思考[J].山东工商学院学报,2003,17(3):65-69. |
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| 作者姓名： | 徐健 |
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| 作者单位： | 山东财政学院财政系,山东,济南,250014 |
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| 摘 要： | 总结了我国现行涉外税收优惠制度的特点,分析了涉外税收优惠制度在执行中存在的各种问题及其对经济的负面影响。提出了我国加入WTO后,根据税制改革的总体布局,进一步完善涉外税收优惠制度的具体政策建议。
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| 关 键 词： | 涉外税收 优惠制度 WTO 投资环境 |
| 文章编号： | 1672-5956(2003)03-0065-05 |
| 修稿时间： | 2003年1月9日 |
Reflections on Perfecting the Preferential Tax System to Foreigners in China |
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| XU Jian.Reflections on Perfecting the Preferential Tax System to Foreigners in China[J].Journal of Shandong Institute of Business and Technology,2003,17(3):65-69. |
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| Authors: | XU Jian |
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| Abstract: | This paper generalizes the main features of existing preferential tax system to foreigners in China, and it analyses various problems relating to it as well as their negative effects on the economy. Then it proposes some policy suggestions on how to improve the exiting preferential tax system in terms of the whole tax system reform after China's entry into WTO. |
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| Keywords: | tax policy to foreigners preferential system WTO investment environment |
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