我国现行税制对进出口服务贸易和商品贸易实施区别对待政策,进出口商品贸易依据消费地征税原则课征增值税,进出口服务贸易依据境内征税原则课征营业税.该文分析了造成我国进出口服务贸易双重征税的原因以及避免双重征税的政策选择.“,”Under current tax system of China, export in goods and service face different tax treatment by which the out-put VAT for export products was exe
该文立足我国税制环境,针对累进税率在调节收入分配方面存在的问题进行讨论,分析了个人所得税调节我国居民收入分配的现状,并就我国个人所得税税率调整提出了建议.“,”Based on Chinas tax environment, this paper discusses the existing issues of progressive tax rate in adjusting income distribution, analyzes the current situation of the adjus