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(一)WTO主要涉税原则及改革要求。 WTO有多项原则,主要的涉税原则有:最惠国待遇原则、国民待遇原则、反补贴与反倾销原则、透明度、可预见原则和例外原则。依据WTO的涉税原则改革中国现行税制: 1.改革不符合税收“国民待遇”原则的有关部分使各类企业都能享受国民待遇原则,如我国现行税制对内外资企业适用所得税优惠政策不尽相同。
(A) the main tax principles and reform requirements of WTO. WTO has several principles. The main tax-related principles are: the most-favored-nation principle, the national treatment principle, the anti-subsidy and anti-dumping principle, transparency, the foreseeable principle and the exception principle. To reform the current tax system in China according to the tax-related principles of the WTO: 1. The relevant parts of the reform that do not conform to the principle of “national treatment” of tax revenue enable all types of enterprises to enjoy the principle of national treatment. For instance, the current tax system in our country does not apply to income tax preferential policies for domestic and foreign-funded enterprises the same.