“案例分析”作为实践版最具活力与潜力的栏目,新的一年将继续本栏目的特有风格:一是以基层税收执法中发生的典型案例或者追踪国外经典案例作为切入点,揭示现行税收实体法或者程序法在实践执行中遭遇到的困惑,从税收法理角度深入分析相关问题,为决策层完善相关政策提供有价值的参考。二是针对纳税人在实务操作中存在的误区,通过案例形式为纳税人释疑解惑,规避其涉税风险。同时,欢迎不同层面的人士对于已经见诸于媒体的各类税收案例,选取感兴趣的视角,提出有震撼力的质疑,发表独到的见解。我们将以更开放、更包容的专业质素与更严谨、更务实的工作态度力求实现进一步的创新与突破。本刊特约深圳市地方税务局第七稽查局曹明君先生撰写了《克林顿国内演讲:两地为何征税不一?》一文,对克林顿在深圳与郑州两地的演讲行为适用不同的税种这一现象,从相关税收政策与税收协定的理解角度进行了深入浅出的分析,敬请垂注! Case Study As the most dynamic and potential part of the practical version, the new year will continue the unique style of this column: First, take the typical case of tax revenue law enforcement or follow-up of foreign classic cases as the starting point to reveal the current tax revenue Substantive or procedural law encountered in the implementation of the confusion encountered from the perspective of tax jurisprudence in-depth analysis of relevant issues for policy-makers to improve the relevant policies provide a valuable reference. Second, in view of the misunderstandings that taxpayers have in their practical operation, the taxpayers will be cleared of doubts and doubts about the tax-related risks by way of cases. At the same time, people from different walks of life are welcome to select the interesting perspectives for various types of tax cases that have already been seen in the media, put forward some shocking questions and make unique opinions. We will strive to achieve further innovation and breakthroughs with a more open and inclusive professional quality and a more rigorous and pragmatic working attitude. Special Publication Shenzhen Municipal Bureau of Local Taxation No. 7 Inspector Mr. Cao Mingjun wrote “Clinton’s domestic speech: why the two taxation?” On the Clinton speech in Shenzhen and Zhengzhou, the application of different taxes this one Phenomenon, from the understanding of the relevant tax policy and tax agreement for a simple analysis, please note!