全国经济特区、沿海开放城市第十届涉外税收研讨会于1993年9月17日至19日在温州市召开。会议针对当前新形势下涉外税收工作中面临的一些具体业务问题讲行了广泛、深入的探讨。现将会议研讨的有关问题纪要如下: (一)、关于涉外流转税的改革思路与会代表认为,我国长期实行内外有别的流转税制弊多利少,应尽快统一流转税制。但是,由于现行内资企业的流转税制尚存在结构复杂、调节功能软化、征收范围小、税率档次多的弊端,因此,不能简单地把外商投资企业按照内资企业的流转税政策执行,而必须在不断改革完善现行内资企业流税制的基 The tenth special seminar on foreign taxation in the special economic zones and open coastal cities was held in Wenzhou City from September 17 to 19, 1993. The meeting conducted a wide-ranging and in-depth discussion on some specific business issues that the foreign taxation work under the current new situation is facing. The minutes of the relevant issues discussed in the conference are as follows: (I) Reform Ideas on Foreign Circulation Tax The participants believe that the long-term practice of domestic and overseas circulation taxation system has more advantages and less disadvantages, and the circulation of tax system should be unified as soon as possible. However, due to the complicated structure and flexible regulatory functions, the scope of levying is small and the rate of taxation is still high, the existing taxation system for domestic-funded enterprises can not simply be implemented in accordance with the turnover tax policy of domestic-funded enterprises but must continue Reform and improve the current flow of domestic-funded enterprise tax base