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根据中国税务学会国际税收专业委员会的安排,由江苏省税务学会和中国人民大学牵头组织的“1994年国际税收理论研究第二课题组研讨会”,于1994年8月29日至31日在江苏省苏州市吴县召开。来自上海、北京、大连、福建、广东、深圳、江苏等地的代表共21人参加了会议。主要就“复关”后经济贸易形势及其对策和税收优惠政策两个论题进行了交流。现将主要观点综述如下:
According to the arrangement of the International Taxation Professional Committee of the China Taxation Institute, the Seminar on the Second Task Force of International Tax Theory Study 1994 organized by the Jiangsu Provincial Taxation Institute and Renmin University of China was held on August 29 to 31, 1994 in Jiangsu Wu County, Suzhou City held. A total of 21 delegates from Shanghai, Beijing, Dalian, Fujian, Guangdong, Shenzhen and Jiangsu attended the meeting. Mainly on the “complex off” after the economic and trade situation and its countermeasures and preferential tax policies on the exchange of two topics. The main points are summarized as follows: