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论我国涉外税收优惠制度的完善

By 沈峰

Abstract

税收饶让已受到发达国家的严重质疑 ,缔结税收饶让条款的可行性正变得越来越小。税收饶让鼓励利润汇回 ,也逐步削弱了它的有效性。中国强调税收饶让 ,片面倚重直接税收优惠产生了许多问题。所以 ,完善我国的税收饶让制度及相关的税收优惠政策应成为税制改革的重要任务

Topics: 税收饶让, 利润汇回, 税收优惠, 完善
Year: 2002
OAI identifier: oai:dspace.xmu.edu.cn:2288/148946
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