税收国民待遇原则
税收国民待遇原则-
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 .
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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
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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 .