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我国现行税收政策中存在着许多对外资企业过于倾斜的税收优惠政策,本文具体分析了我国目前内外资企业税制的差异和存在的问题。并针对我国加入 WTO 后实行内外资企业平等纳税的税制改革提出了新的战略性建议。
There are many preferential tax policies for foreign-funded enterprises in China’s current tax policy. This paper analyzes the current differences and existing problems in the tax system of domestic and foreign-funded enterprises. And put forward new strategic proposals for the reform of the tax system that the domestic taxation of foreign-funded enterprises should be implemented after China’s accession to the WTO.