Abstract

China's foreign-related taxation system in the reform and opening up gradually built up, it is adapted to China's opening up and export-oriented economic development. But with the expansion of the scope of opening up and economic increasing degree of internationalization, existing foreign-related taxation system show a clear stage, transitional features, in practice there are some contradictions and problems solved. Such as, the foreign inter-and inter-regional tax policy are quite different, is not conducive to regional and fair competition among enterprises; some transitional tax relief measures affecting the current tax system of norms and fairness and so on. Therefore, we should further reform the export tax, and international tax practice; to achieve, the foreign income tax merger; clean-up foreign tax incentives; further improve the legislation to regulate foreign-related taxation system, in order to achieve our foreign-related taxation system to adapt to the economic development of the fundamental international of change