foreign-related taxation meaning in English
涉外税收
Examples
- All localities and departments must strictly implement the uniform national policies governing foreign - related taxation , and may not exceed their respective authorities to determine preferential treatment on foreign - related taxation
五、任何地区、部门都必须严格执行国家统一的涉外税收政策，不得超越权限自定涉外税收优惠规定。 - Seeing that , this dissertation proceeds from equity and efficiency , the two fundamental principles of value for tax system , to summarize and evaluate the main concepts concerning foreign - related taxation system and the relevant wto rules , leading to forging an analytical framework for the study . then it makes observations and analysis on china ' s existing foreign - related enterprise income taxation system , and unfolds discussions on the major challenges faced by the system . furthermore , a set of ideas and policy recommendations are raised for the reform and optimization of the system with taking into consideration of china ' s realities and the trend of economic globalization and using for referen
为此，本文以公平和效率这两条税收制度的根本价值原则为理论出发点，在梳理和剖析有关涉外税制重要理论概念以及wto相关规则的基础上，构建起本项研究的分析框架；进而对中国现行涉外企业所得税收制度做出评析，并针对其面临的主要挑战展开探讨；并且在充分考虑中国国情和经济全球化发展趋势的同时，结合借鉴国外的相关做法与经验，提出改革和完善我国涉外企业所得税收制度的相关思路和建议。