| 浅析WTO影响下我国外资税收优惠制度的走向 |
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| 引用本文： | 何长松.浅析WTO影响下我国外资税收优惠制度的走向[J].湖南广播电视大学学报,2003(1):67-70. |
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| 作者姓名： | 何长松 |
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| 作者单位： | 湖南师范大学法学院,湖南,长沙,410081 |
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| 摘 要： | 随着中国加入WTO，WTO对我国各种制度都将产生影响，税收优惠制度也在影响之列。本主要针对目前我国税收优惠制度与WTO协议相关条款的不符之处，分析WTO对我国外资税收优惠将产生的影响，从这些影响中推断出我国外资税收优惠制度的走向。
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| 关 键 词： | WTO 中国 外资企业 税收优惠制度 国民待遇 《反补贴协议》 |
| 文章编号： | 1009-5251(2003)01-067-35 |
Preliminary View on the Trend of Tax- preferential System of Foreign Capital in China |
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| HE Chang - song.Preliminary View on the Trend of Tax- preferential System of Foreign Capital in China[J].Joournal of Hunan Radio and Televistion University,2003(1):67-70. |
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| Authors: | HE Chang - song |
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| Institution: | HE Chang - song |
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| Abstract: | With china's eatry to WTO, WTO will influence all kinds of rules in China, which includes tax preferential system.In the light of the disagreements between aurrent tax preferential system of our country and interrelated articles of WTO agreement, the paper analyses the influence which WTO has on tax - preferential system of china,from which it tells the trend of tax - preferential system of foreign captial in China |
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| Keywords: | Tax - preferential system WTO ' National treatment |
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