foreign-related taxation 中文意思是什麼
foreign-related taxation
解釋
涉外稅收-
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、任何地區、部門都必須嚴格執行國家統一的涉外稅收政策，不得超越權限自定涉外稅收優惠規定。 -
With recognizing the impacts of economic globalization, a variety of critical challenges for the reform and optimization of china ' s foreign - related enterprise income taxation system in the post - wto era can be identified and categorized into four respects : ( 1 ) as to inbound investment, how to adjust the preferential income tax policy dedicated to foreign - invested enterprises ? ( 2 ) as to outbound investment, how to establish an income tax system conducive to carrying out the strategy of chinese enterprises " striding into the outside world ? ( 3 ) while china ' s participation into the integration of international economy has been continuously deepened, how to deal with and develop the international coordination in the field of enterprise income taxation ; and ( 4 ) how to fulfill the obligation of china to ensure the conformity of its foreign - related enterprise income taxation system to the requirements of wto rules
作者認為，在經濟全球化條件下， 「入世」后中國涉外企業所得稅收制度改革與完善面臨的主要挑戰在於四個方面：一是，在有關資本輸入的稅制上，如何調整對外資企業的所得稅收優惠政策；二是，在有關資本輸出的稅制上，如何創建服務于中國企業「走出去」戰略的所得稅收制度；三是，隨著融入國際經濟一體化程度的不斷加深，如何對待和開展有關企業所得稅收的國際協調；四是，中國涉外企業所得稅收的制度安排須符合於wto規則的要求。 -
This dissertation consists of four chapters. chapter 1 gives a brief introduction to some related international tax policies, including the taxation jurisdiction, the principles of the taxation on foreign - source income from investment, the definition and implications of " double taxation ", and the tax treaties developed for the purpose of relieving international double taxation. the author then renders his own view of points on the economic and legal climate of the cfc legislation, the characteristics of cfc legislation, and the justifications on the accountancy, taxation and law of the cfc legislation
本文共分四章：第一章簡要介紹了與本論文有密切關系的國際稅收法律政策，包括稅收管轄權、對外投資所得征稅的原則、國際重復征稅的定義以及為了消除重復征稅而發展起來的國際稅收協定，同時對cfc立法的法律與經濟環境、 cfc立法的特點，以及它在會計、稅收及法律上的原理提出了一些筆者自己的看法。 -
In fact, the interest conflicts in question embody the essence of the challenges confronted by china ' s foreign - related enterprise income taxation system under the circumstances of wto accession
這也正是「入世」后中國涉外企業所得稅收制度所面臨挑戰的實質所在。 -
Therefore, in the context of economic globalization the rational and effective coordination on such conflicts of interests becomes the prerequisite for a country to achieve health development of its foreign - related enterprise taxation system
對這些利益沖突進行合理、有效的協調，成為經濟全球化背景下一國涉外企業所得稅收制度實現健康發展的必然要求。 -
This dissertation is devoted to study enterprise income taxation concerning international investment in the context of economic globalization. the focus of the study is placed on the reform and optimization of china ' s foreign - related enterprise income taxation system under the circumstances of wto accession
本文在經濟全球化的大背景下，針對國際投資中的企業所得稅收問題展開探討，並將「入世」后中國涉外企業所得稅收制度的改革與完善作為研究的中心題目。 -
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
為此，本文以公平和效率這兩條稅收制度的根本價值原則為理論出發點，在梳理和剖析有關涉外稅制重要理論概念以及wto相關規則的基礎上，構建起本項研究的分析框架；進而對中國現行涉外企業所得稅收制度做出評析，並針對其面臨的主要挑戰展開探討；並且在充分考慮中國國情和經濟全球化發展趨勢的同時，結合借鑒國外的相關做法與經驗，提出改革和完善我國涉外企業所得稅收制度的相關思路和建議。 -
Accordingly, the fundamental task of this study lies in the exploration on how to rationally and effectively tackle the various interest conflicts regarding china ' s foreign - related enterprise income taxation system, while the exploration being based on the principles of efficiency and equity and taking in account of the constraints from the wto rules
這正是本文探討國際投資中涉外企業所得稅收問題的基本假設。相應地，本文研究的根本任務就在於：以效率和公平原則為基本依據，探討如何在遵從wto規則的前提下，合理、有效地應對與中國涉外企業所得稅制度相關的各種利益沖突。 -
It is held by the author that the interest conflicts among different subjects of taxation constitute the key link underlying the various issues regarding foreign - related enterprise income taxation, which meanwhile present themselves in varying concrete forms such as double taxation, tax avoidance, gains or loss of market competitiveness, and etc.
作者認為，貫穿于涉外企業所得稅收種種問題的一條基本線索是不同稅收主體問在利益關繫上的沖突。其具體表現為有關重復征稅的利益沖突、有關避稅的利益沖突、有關市場競爭力的利益沖突等。
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