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中国税务学会国际税收研究会第四次理论研讨会,于1990年11月24日至29日,在浙江省杭州市召开。出席这次会议的有研究会成员、特邀代表、部分沿海开放省、市学会的同志,共计45人。中国经济团体联合会学术部也派员参加了会议。会议共收到论文29篇。与会代表相互交流,踊跃发言,使会议开得生动活泼,取得了预期效果。现纪要如下: 一、这次研究会是根据1988年深圳国际税收研究会确定的调研课题,集中讨论三个问题。第一,关于我国两个涉外企业所得税法的合并问题;第二,关于国际避税与反避税问题;第三,税式支
The Fourth Symposium of International Taxation Research Society of China Taxation Institute was held in Hangzhou, Zhejiang Province from November 24 to November 29, 1990. Attend this meeting, members of the study, invited representatives, part of the coastal provinces, city learn comrades, a total of 45 people. China Federation of Economic Associations academic department also sent members to attend the meeting. The conference received a total of 29 papers. Participants exchanged ideas and made speeches so that the meeting was lively and lively with the expected results. The minutes are as follows: I. This study will focus on three issues based on the research topics identified by the 1988 Shenzhen International Taxation Research Association. First, the merger of the income tax laws of the two foreign-related enterprises in our country; secondly, the issue of international tax avoidance and anti-tax avoidance; and thirdly, the tax branch