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技术引进是实现我国对外开放政策的重要一环,是发展生产技术,改造现有企业的重要手段,它对于促进我国科技进步,加速社会主义现代化建设有极其重要的作用。但是,要搞好技术引进,有一系列问题要注意,除了前几讲提出的问题外,还必须弄清其税收问题。由于我国长期实行“闭关锁国”政策,引进的技术数量少,也没有相应的征税经验,因此,如何适应对外开放需要,从理论上、实践上和国际通行惯例上研究和探讨包括技术引进在内的涉外税制,是我国税制建设上的一个新课题。
Technology import is an important part of our country’s policy of opening to the outside world. It is an important means of developing production technology and reforming existing enterprises. It plays an extremely important role in promoting the progress of science and technology in our country and in accelerating the socialist modernization. However, if we want to improve the introduction of technology, we should pay attention to a series of issues. In addition to the issues raised in the previous few speeches, we must also clarify the tax issue. Because of our long-term “closed-door policy,” the introduction of a small number of technology, there is no corresponding tax experience, therefore, how to adapt to the needs of opening up, from the theoretical, practical and internationally accepted practice, including the introduction of technology, including The foreign tax system is a new topic in the tax system construction in our country.