吉尔吉斯斯坦涉外税收法律制度研究

发布时间：2018-12-10 13:01

【摘要】： 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,对一国家吸引及利用外国资本有着重要的调节作用。中国与吉尔吉斯斯坦经济互补性很强,随着全球经济一体化和吉尔吉斯斯坦经济的持续增长,我国投资者对吉尔吉斯斯坦的投资不断增加,而税收是投资者考虑的重要因素之一。本文拟采用理论与实践相结合、对比分析、归纳总结等方法,以2009年1月1日吉尔吉斯斯坦颁布的新《税法典》为核心,结合吉尔吉斯斯坦其他相关法律法规,首先对吉尔吉斯斯坦涉外税收法律制度的发展历史和基本内容进行阐述,其次以吉尔吉斯斯坦涉外税收法律制度立法模式、涉外税收优惠政策,避免国际重复征税和国际避税有关规定作为视角,对吉尔吉斯斯坦涉外税收法律制度进行重点研究分析,归纳其特点和不足,从而预测吉尔吉斯斯坦涉外税收法律制度的发展趋势并为我国投资者利用吉尔吉斯斯坦涉外税法及其优惠政策,尽可能的避免投资风险和维护其正当权益提供参考意见。
[Abstract]:The legal system of foreign-related taxation is the legal norm to adjust the tax distribution relationship with foreign factors, which plays an important role in regulating a country's attraction and utilization of foreign capital. The economies of China and Kyrgyzstan are highly complementary. With the integration of the global economy and the sustained growth of the Kyrgyz economy, Chinese investors' investment in Kyrgyzstan has been increasing. And tax is one of the important factors that investors consider. This paper intends to combine theory with practice, comparative analysis, summary and other methods, with the new tax code promulgated by Kyrgyzstan on January 1, 2009 as the core, combined with other relevant laws and regulations of Kyrgyzstan. First of all, the development history and basic content of Kyrgyzstan's foreign-related tax legal system are expounded. Secondly, the legislative model of Kyrgyzstan's foreign-related tax legal system and the foreign tax preferential policy are introduced. From the perspective of avoiding international double taxation and international tax avoidance, this paper focuses on the study and analysis of Kyrgyzstan's foreign taxation legal system, and summarizes its characteristics and shortcomings. Thus forecast the development trend of the foreign tax legal system of Kyrgyzstan and provide the reference for our investors to make use of the foreign tax law and its preferential policy to avoid investment risk and safeguard their legitimate rights and interests as far as possible.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D936.4

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