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波兰是东欧国家中较早实行对外开放的国家,在吸引外资和引进国外先进科学技术方面实行了优惠的税收政策。现就波兰当前涉外投资法的主要内容、波兰现行涉外税法的基本框架、1991年波兰涉外税收的最新动向及波兰与其它国家签署的双边国际税收协定等问题,扼要介绍如下: 一、波兰涉外投资法的主要内容波兰曾于1976年制定了波兰历史上第一部涉外投资法。1988年10月,波兰议会对这部涉外法规进行了第一次修改,翌年又进行了第二次修改。按现行的涉外投资法规定,外国投资者在波兰可从事波兰法律规定范围内的一切经贸活动,既可以在波兰建立责任有限公司,
As a country earlier opened to the outside world in Eastern European countries, Poland has introduced preferential tax policies in attracting foreign investment and introducing advanced foreign science and technology. The main contents of the current foreign investment law in Poland, the basic framework of the current foreign-related tax law in Poland, the latest developments in Poland’s foreign-related tax revenue in 1991 and the bilateral international tax treaties signed by Poland and other countries are as follows: I. Foreign investment in Poland The main contents of the law Poland in 1976 formulated the history of Poland’s first foreign investment law. In October 1988, the Polish parliament made the first amendment to this foreign-related law and a second amendment was made the following year. According to the current Foreign Investment Law, foreign investors in Poland may engage in all economic and trade activities within the scope of the Polish law and may establish a limited liability company in Poland,