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本文从公平竞争原则的角度,分析了我国原企业所得税法与WTO规则之间存在的冲突及后果,阐述了新《企业所得税法》与WTO规则的协调之处,以期促进新《企业所得税法》的顺利实施。
From the perspective of fair competition, this article analyzes the conflicts and the consequences of the original “Law of the People’s Republic of China on Enterprise Income Tax” and the WTO rules, elaborates on the coordination between the new “Law of the People’s Republic of China on Enterprise Income Tax” and WTO rules so as to promote the new " The smooth implementation.