税收国民待遇原则

税收国民待遇原则税收国民待遇原则
  1. 为适应WTO的原则,尤其是体现税收的国民待遇原则和公平原则,我国必须确立税制的规范一致原则,即以统一的法律确定纳税人的统一税负。

    China has to establish a standard and equal law system on tax in order to suit that of WTO ( esp. laws on national treatment ), which means all enterprises pay tax according to same laws , no matter foreign-invested or self-invested .

  2. 涉外税收优惠应体现国民待遇原则

    Tax Credit on Foreign Invested Businesses Should Reflect the Principle of National Treatment

  3. 我国现阶段涉外税收优惠政策是税收国民待遇原则的现实选择。

    Our present favourable principles of the foreign tax is the real choice of our national treatment principles .