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随着对外开放的不断深入,我国的涉外税收法律体系正在朝着健全和完善的方向发展。涉外税法已成为我国税收法律制度中一个不可分割的有机体。本讲分三个部分介绍一下现行的涉外税收法律制度。一、涉外税法概述 (一)涉外税法的概念涉外税法是指由国家权力机关或其授权的行政机关制定的有关调整国家涉外税收关系的法律规范总称。所谓国家涉外税收关系则是指在一周内发生的由代表国家行使征税权力的税务机关与外国投资者和公民之间因征税、纳税行为而产生的经济关系。
With the continuous deepening of the opening to the outside world, the legal system of taxation concerning foreign affairs in our country is developing in a sound and perfect direction. The tax law of foreign countries has become an indivisible organ in China’s tax legal system. This lecture is divided into three parts to introduce the current legal system concerning foreign tax revenue. I. Overview of Foreign Tax Laws (I) Concepts of Foreign-related Tax Law Foreign-related tax law refers to the general legal norms governing the taxation of foreign-related taxation by the state authority or its authorized administrative authority. The so-called foreign tax relationship between the state refers to the economic relationship between the tax authorities and foreign investors and citizens arising from the taxation and tax payment occurring within one week during the tax authority exercising the taxing power on behalf of the state.