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随着我国沿海地区经济发展战略的实施,外向型经济的发展,涉外税收已成为我国税收的重要组成部分。税收作为分配的范畴,是经济发展的重要杠杆,它的减免优惠,直接影响到国家财政收入的得失,投资环境的完善和企业的平等竞争。为进一步完善我国的涉外税制,本文拟对我国涉外税收的梯度优惠政策进行探讨。
With the implementation of the economic development strategy of the coastal areas in China and the development of the export-oriented economy, foreign tax has become an important part of our tax revenue. As a category of distribution, taxation is an important lever of economic development. Its tax relief benefits directly affect the gains and losses of the country’s fiscal revenue, the improvement of the investment environment and the equal competition among enterprises. In order to further improve the foreign tax system in our country, this article intends to discuss the gradient preferential tax policy in our country.