2002年5月下旬，美洲国家税收管理中心（CIAT）第36届年会在加拿大魁北克市举行。我国国家税务总局派出代表团，作为观察员参加了会议。（一）美洲税收管理中心（CIAT），作为美洲国家税收管理学术交流和税务部门之间协作的国际性机构。自1967年成立以来，已有35年的历史，从泛 In late May 2002, the 36th annual meeting of the CIAT took place in Quebec City, Canada. China’s State Administration of Taxation sent a delegation to attend the meeting as an observer. (I) The American Center for Tax Revenue Management (CIAT), an international agency that collaborates between academic exchanges and tax authorities in the Americas on tax administration. Since its establishment in 1967, it has 35 years of history, from Pan