1) tax policy concerning foreign parties
涉外税源
1.
Then discusses the simplification of tax revenue and tax policy concerning foreign parties.
第二章首先介绍南京国民政府时期所得税的筹办和发展,再着重从所得税实务方面,就简化征稽和涉外税源两方面进行探讨。
2) Foreign taxation
涉外税收
1.
This paper, based on an analysis of the existing policies on foreign taxation, puts forwards that our domestic enterprises have more burden than foreign companies, and the existing policies make a loss on the fiscal revenue, and they are unclear in the guidance of the industrial structure, and they cause area developing imbalance to some degree.
针对2004年中国启动新一轮税制改革后的涉外税收政策问题进行了研究,分析了我国现行涉外税收政策中存在的内资企业负担过重;税收优惠措施多、幅度大,给财政收入造成很大损失;缺乏系统性、规范性;产业导向模糊;地区性引导不平衡等诸多问题,提出了统一各类企业税收制度,将所得税的地区优惠转变为行业优惠,提高涉外税收的立法级次等调整涉外税收政策的一系列建议和措施。
2.
Foreign taxation is a legal system which adjust the distribution of tax of foreign-related factors, and play an important role for a country to attract foreign capitals.
涉外税收法律制度是调整具有涉外因素的税收分配关系的法律规范,对一国吸引利用外国资本有着重要的调节作用。
5) taxpayer concerning foreign countries
涉外纳税人
1.
The application of tax law of the taxpayer concerning foreign countries has overlapped features.
涉外纳税人的税法适用具有交叉重叠的特性,它既涉及到中国税法的适用,也涉及到外国税法以及国际税法的适用。
补充资料：涉外
1.涉及与外国关系的。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条