摘要
"两法合并"以后,涉外税收将继续存在。本文针对当前涉外税收的两种片面认识以及目前涉外税收管理的突出问题,提出了"两法合并"后加强涉外税收征管的若干建议。
This paper argues that the international aspects of taxation will still exist after the unification of two sets of enterprise income tax laws. Aiming at two kinds of one-sided views and burning issues in tax administration concerning foreign-invested enterprises, this paper also puts forward some suggestions for improving tax collection and administration concerning foreign-invested enterprises
出处
《涉外税务》
CSSCI
北大核心
2008年第3期70-73,共4页
International Taxation In China
关键词
两法合并
涉外税收
征管
Unification of two sets of enterprise incometax laws International taxation Collection and administration
