With the persistent and deepening development of the international civil and commercial relations, the basic system of International Private Law has progressed to harmony and humanistic cares, reflecting to foreign adoption is: most countries attitudes to legislation have changed from oppressive adoption to lenient adoption.
随着国际民商事关系的不断发展和深化，国际私法的基本制度逐渐朝和谐统一与人性关怀的方向发展，在涉外收养领域上的表现为：多数国家的立法态度从“苛刻收养”转为“宽松收养”。
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。
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。
The reform and improvement of China s foreign tax system covers quickening the transformation of value-added tax,unifying the income taxes for domestic and foreign companies,adjusting and improving the foreign tax preferential system,strengthen.
我国涉外税收制度的改革与完善涵盖诸如加快增值税转型步伐、统一内外资企业所得税、调整与完善涉外税收优惠制度、加强国际税收合作等各方面。
Foreign Taxation Bureau
涉外税收管理局（外税局）
Tax Incentives of Foreign Investment and the Adjustment of Chinese Foreign-Related Tax Policy;
外商投资税收激励与中国涉外税收政策调整
The Choice of Our Foreign Tax Preference Policies under Tax Competition;
税收竞争环境下我国涉外税收优惠政策的选择
A Tentative Analysis on Tax Administration concerning Foreign-invested Enterprises after the Unification of Two Sets of Enterprise Income Tax Laws;
浅谈“两法合并”后的涉外税收征管
A Study on Strengthening Tax Administration of Foreign-invested Enterprises;
关于加强涉外税收征管的研究和思考
Challenge and Countermeasure of Taxation System Concerning Foreign Businesses Collection after Entering WTO;
我国涉外税收征管面临的冲击及对策
Economy Globalization and China s Preferential Policy for Foreign Taxes and Duties;
经济全球化与我国涉外税收优惠政策
Adjustment of Foreign Taxation Policy Under the New Tax Reform;
新一轮税制改革中我国涉外税收政策的调整
The Real Choice of Our National Treatment Principles and the Favourable Principlesof the Foreign Tax in China;
税收国民待遇原则的现实选择和我国涉外税收优惠政策
Study on the Comparison of the Foreign Tax between China and Kazakhstan;
中国与哈萨克斯坦涉外税收法律制度比较研究
Issues in Interim Preferential Tax Policies for Foreign-invested Enterprises after the Unification of Two Sets of EIT Laws;
“两法合并”后的若干涉外税收优惠过渡问题探析
On the Harmoniousness of FDI and Tax Policy Concerning Foreign Trade;
促进FDI与中国涉外税收政策的动态和谐
The Challenges and Countermeasures Confronted by China s Tax laws Concerning Foreign Affairs in the New Century;
新世纪中国涉外税收立法面临的挑战与对策
Reflections on Perfecting the Preferential Tax System to Foreigners in China;
关于完善我国涉外税收优惠制度的思考
The Problems and Improvement Trend of Foreign Tax in Our Country;
我国涉外税收中存在的问题及其改进思路
The Challenge and Discussion of WTO for China s Foreign Prefernetial Taxation Policies;
WTO对我国涉外税收优惠政策的挑战与思考
Trying to Review the Right and Wrong of Foreign Actual Preferential Treatment on Revenue Institution in China;
试论我国现行涉外税收优惠制度的是与非
In China, more than 95 percent of foreign-related tax payment comes from foreign-funded businesses.
在中国，涉外税收95%以上是由外商投资经济创造的。