【摘要】 2 0 0 1年 12月 11日我国正式成为世贸组织的成员方。入世后 ,我国要遵守世贸组织的原则和规则。国民待遇原则就要求我国内资企业与外资企业税收的一致 ,如果我国对涉外税制特别是涉外所得税制进行调整 ,势必会损害我国投资环境的改善。如何做到既符合国民待遇原则的要求 ,又不致损害我国的投资环境 ,就成为目前我们所面临的重要课题 ,本文就此问题作一些简要的阐述。更多还原

【Abstract】 China became a member of WTO in December 11,2001.Our country must obey WTO’s principles and regulations.According to the National Treatment(NT).the domestic capital company’s tax must conform to the overseas capital company,if we readjust the external tax system especially for the external income tax,then the adjustment will definitely injure the environment of investment in our country.Nowadays,how to comply with the NT and not to injure the improvement of the environment of investment,it becomes the most important problem to our country.This academic thesis expounds briefly to solve the problem.更多还原