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自党的十一届三中全会以来,我同的涉外税收法制建设一直是以服务于对外开放的方针政策为中心进行的。一是先后公布了三个涉外所得税法即中外合资经营企业所得税法、外国企业所得税法和个人所得税法以及这三个所得税法的施行细则;二是根据对外开放进一步放宽政策和改善投资环境的政策要求,作出了一系列有重点,多层次税收优惠规定:三是在加强和完善涉外税制建设的同时,积极开展了同有关国家谈判签订避免双重征税协定的工作。到1988年1月,已先后同日本、美国、英国、法国、联邦德国、比利时、马来西亚、挪威、丹麦、新加坡、芬兰、加拿大、瑞典、新西兰、泰国、意大利、荷兰、民主德国、捷克斯洛伐克等19个国家正式签署了避免双重
Since the Third Plenary Session of the 11th Party Central Committee, my construction of the legal system concerning foreign tax revenue has always centered on serving the principle of opening to the outside world. First, it has successively promulgated three foreign-related income tax laws, namely, the income tax law of Sino-foreign joint ventures, the income tax law of foreign enterprises and the personal income tax law and the implementation rules of the three income tax laws; second, the policy of further liberalizing the policy and improving the investment environment in accordance with the policy of opening up to the outside world Requirements and made a series of preferential tax regulations at various levels and at different levels: Third, while strengthening and improving the building of a foreign-related taxation system, the two countries have also actively negotiated and signed the agreement on avoiding double taxation with other countries concerned. By January 1988, it has successively met with Japan, the United States, Britain, France, the Federal Republic of Germany, Belgium, Malaysia, Norway, Denmark, Singapore, Finland, Canada, Sweden, New Zealand, Thailand, Italy, the Netherlands, Germany, Czechoslovakia and so on 19 countries formally signed to avoid double