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WTO所倡导的贸易自由化、非歧视、公平贸易等原则对我国尚不完善的市场经济造成冲击,从而促进经济、法律等社会各方面进行调整。有鉴于此,2008年1月1日施行的《中华人民共和国企业所得税法》对内外资企业的纳税规定有了相当程度的调整,如贯彻国民待遇原则,消除身份差别立法;规范涉外税收优惠法律和政策,提高透明度等,以适应WTO原则和国际惯例的要求。
The principles advocated by the WTO such as trade liberalization, non-discrimination and fair trade have an impact on the imperfect market economy in our country so as to promote economic, legal and other social adjustments. In view of this, the “Enterprise Income Tax Law of the People’s Republic of China” put into effect on January 1, 2008 has made considerable adjustments to the tax provisions of domestic and foreign-funded enterprises, such as implementing the principle of national treatment and eliminating the legislation on identity differences; regulating the tax preferential treatment of foreign-related tax And policies to improve transparency and so on, in order to meet the requirements of WTO principles and international practices.