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同世界大多数国家一样,我国现行的税收法律、法规采取分税方法的原则,每一种税都有其单独的税法或法规,但由于我国还没有制定统一的税收征管法,各种税的实体部分与程序部分都分别明文载于每一种税的税法或法规条例。因此,涉外税收的征管工作和征收管理制度的建立与完善,都是以现行的涉外税收法律、法规为依据的。按现行的涉外税收法律、法规的规定,涉外税收的征管制度主要有以下几个方面:
Like most other countries in the world, the current tax laws and regulations in our country adopt the principle of tax distribution. Each tax has its own tax laws or regulations. However, since China has not yet formulated a unified tax collection and management law, all taxes Both the substantive part and the procedural part are expressly set forth in the tax laws or regulations for each type of tax respectively. Therefore, the collection and improvement of collection and management of foreign-related tax revenue are all based on the current foreign-related tax laws and regulations. According to the provisions of the current foreign tax laws and regulations, the tax collection and administration system of foreign tax mainly includes the following aspects: