| 中国国际海运企业税收问题探析 |
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| 引用本文： | 魏志梅.中国国际海运企业税收问题探析[J].涉外税务,2008(4). |
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| 作者姓名： | 魏志梅 |
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| 作者单位： | 国家税务总局税收科学研究所,北京,100038 |
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| 摘 要： | 随着中国对外贸易的持续、快速发展,海运业在中国经济和社会发展中的地位越来越重要。本文通过对中国国际海运企业适用税制以及典型海运企业——中国远洋运输(集团)总公司税收问题的调研分析,在借鉴国际海运税收原则和惯例的基础上,对完善我国国际海运企业的税收政策,提出了一些建议。
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| 关 键 词： | 海运企业 中国远洋运输(集团)总公司 税收政策 |
An Analysis on Tax Issues of Ocean Shipping Enterprises in China |
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| Zhimei Wei.An Analysis on Tax Issues of Ocean Shipping Enterprises in China[J].International Taxation In China,2008(4). |
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| Authors: | Zhimei Wei |
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| Abstract: | With the continuous and fast development of for-eign trade,the ocean shipping industry plays an increasingly im-portant role in China. This paper introduces tax systems appli-cable to ocean shipping enterprises in China,with a discussion on typical tax issues met by COSCO (the largest ocean shipping en-terprise in China) as a case study. It then puts forward some pre-liminary suggestions for improving tax policies concerning ocean shipping enterprises in line with tax principles and international practice. |
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| Keywords: | Ocean shipping enterprise COSCO Tax policy |
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