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为了方便中外各界人士,尤其是外商投资企业和在华外国企业、组织的财会、法律和管理人员了解中国的税收法律,财政部条法司编纂了《中国涉外税收法律法规新编(中英文对照本)》一书.本书汇集了全国人民代表大会及其常务委员会、国务院、财政部、国家税务总局发布的现行涉外税收法律、法规和规章.其中包括中国税制全面改革以来的主要涉外税收法规.英文翻译主要由国务院外文局的专家完成.本书适合于财会人员、企业管理人员、财税机关执法人员、财会专业师生、经济研究人员以及从事涉外业务的其他人员使用.
In order to facilitate the understanding of tax laws in China by people from all walks of life both in China and abroad, especially foreign-invested enterprises and foreign-funded enterprises in China, the Tax Law Department of the Ministry of Finance has compiled "A New Compilation of Chinese-Foreign Tax Laws and Regulations ), A collection of the current National People’s Congress and its standing committee, the State Council, the Ministry of Finance, the State Administration of Taxation issued by the current tax laws, regulations and rules, including the comprehensive reform of China’s tax system since the major foreign tax laws and regulations. English translation is mainly completed by experts from the State Council Foreign Affairs Bureau.This book is suitable for financial and accounting personnel, business management personnel, law enforcement officers and taxation authorities, accounting professional teachers and students, economic researchers and other personnel engaged in foreign-related business.