涉外税法

浅析我国涉外税法管辖权的范围和解决国际重复征税的方法

An Analysis Over Range of Jurisdiction of China 's Foreign Tax Law and Approach to Solution of International Repeated Taxation

分析涉外税法与国际税收惯例、WTO的一些规则及相互冲突等问题，并对中国涉外税法及适用进行相应的一些改革，这对于达到与国际税收惯例及WTO规则的协调很有必要。

The paper analyzes these conflicts and proposes a reform on Chinese foreign tax law to coordinate a international tax convention and WTO regulations .

涉外纳税人税法适用问题研究

On the Application of Tax Law of the Taxpayer Concerning Foreign Countries

因此，应该对涉外流转税法进行修改和完善，以打击借跨境电子商务逃税的行为。

Therefore , it is necessary to amend and improve foreign-related turnover tax law , in order to combat tax evasion through cross-border e-commerce .

近几年来，跨境电子商务飞速发展，对我国传统的涉外流转税法带来了严重挑战。

In the last few years , the swift development of cross-boarder electronic commerce has seriously challenged the traditional foreign-related turnover tax law of our country .

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。

The application of tax law of the taxpayer concerning foreign countries has overlapped features . It involves the application of the China 's tax law , the foreign country 's tax law , and the international tax law as well .