经济全球化与我国涉外税收优惠政策

在我国大力推动加入WTO进程和经济全球化的趋势下,涉外税收优惠政策和税收的国民待遇原则无疑成为一个值得关注的问题.国民待遇原则是全球经济一体化发展的必然选择,但税收优惠政策的存在也具有一定的合理性.在现阶段,如何把握我国涉外税收政策的取向,对财税理论的研究尤为重要.

Economy Globalization and China's Preferential Policy for Foreign Taxes and Duties

Under the circumstances of China's quickening steps approaching the gate of World Trade Organization and economy globalization, one of the hot issues that people are concerned most is the national preference for foreign taxes and duties. National preference is indeed the necessary option in the course of economy globalization. Yet preferential policy for foreign taxes and duties should be decided on a reasonable base. This paper mainly discusses on the orientation of China's policy for foreign taxes and duties and on theoretical issues as well.