| 中国的涉外税法与国际惯例及WTO规则的冲突与协调 |
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| 引用本文： | 岳树梅.中国的涉外税法与国际惯例及WTO规则的冲突与协调[J].商业研究,2006(13):209-213. |
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| 作者姓名： | 岳树梅 |
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| 作者单位： | 重庆工商大学法学院 重庆400067 |
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| 摘 要： | 中国涉外税法与国际税收惯例及WTO的规则在经济全球化的进程中存在许多冲突,特别是在涉外所得税与关税方面,对于税收管辖权、税收优惠、防范国际避税、国际税收协定等方面的规定。分析涉外税法与国际税收惯例、WTO的一些规则及相互冲突等问题,并对中国涉外税法及适用进行相应的一些改革,这对于达到与国际税收惯例及WTO规则的协调很有必要。
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| 关 键 词： | 中国涉外税法 国际税收惯例 WTO 冲突与协调 |
| 文章编号： | 1001-148X(2006)13-0209-05 |
| 收稿时间： | 05 26 2005 12:00AM |
| 修稿时间： | 2005年5月26日 |
The Conflict and Coordination Amorg Chinese Foreign Tax Law,International Tax Convention and WTO Regulations |
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| YUE Shu-mei.The Conflict and Coordination Amorg Chinese Foreign Tax Law,International Tax Convention and WTO Regulations[J].Commercial Research,2006(13):209-213. |
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| Authors: | YUE Shu-mei |
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| Institution: | Law College, Chongqing Technology and Business University, Chongqing 400067, China |
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| Abstract: | There exists many conflicts among Chinese foreign tax law,international tax convention and WTO regulations,esp.in the aspect of income tax and custom duties,such as jurisdiction of tax,tax preference,prevention of international tax avoidance and international taxation agreement.The paper analyzes these conflicts and proposes a reform on Chinese foreign tax law to coordinate a international tax convention and WTO regulations. |
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| Keywords: | Chinese foreign tax law international convention WTO conflict and coordination |
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