论文部分内容阅读
一、十年涉外税制建设的回顾 1980年以来,我国陆续公布实施了《中外合资经营企业所得税法《个人所得税法》和《外国企业所得税法》,并分别制定公布了实施细则。在流转税方面,由于我国改革工商税制时形成的产品税、增值税和营业税三个流转税种均没有正式立法,所以对外按照《工商统一税条例〈草案〉》征收。其后,还公布了一些涉外税收法规如《关于经济特区和沿海十四个港口城市减征、免征企业所得税和工商统一税的暂行规定》、《对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定》等。另
Since the 1980s, China has successively promulgated and implemented the “Individual Income Tax Law” and the “Foreign Enterprise Income Tax Law” on the Income Tax Law of Chinese-Foreign Equity Joint Ventures, and formulated and promulgated detailed implementation rules. In terms of circulation tax, due to the fact that there are no formal legislation on the three kinds of turnover tax of product tax, value added tax and business tax which are formed during the reform of the industrial and commercial tax system in our country, they are levied in accordance with the “Industrial and Commercial Uniform Tax Regulations ”. Later, a number of foreign tax laws and regulations were promulgated, such as the Provisional Regulations on the Reduction and Exemption of Enterprise Income Tax and Business Integration Taxes on the Special Economic Zones and Coastal Fourteen Harbor Cities, and the Provisional Measures on Imposing Commercial and Uniform Commercial Tax on Permanent Representative Offices of Foreign Enterprises , Provisional Regulations on Enterprise Income Tax "and so on. another