论文部分内容阅读
本次年全收到论文49篇,在大会交流发言的15篇。交来论文的包括本会会员、1990年课题组成员、从事国际税收研究的其他方面人士。论文内容包括:当前国外税制发展趋势和税收管理的经验介绍;同外鼓励科技发展的税收政策措施;国内个人所得税的改革问题;新发展的中外经济结合形式“嫁接”企业和转让土地使用权的税收问题;以及避税和反避税问题。一、关于当前一些国家(地区)的税制改革趋势这一方面,既有“当前西方国家税制改革动向”、“一些国家个人所得税制的比较”这样的综合介绍与分析的论文,也有对南朝鲜和我国台湾税制本身、征收管理的系统介绍,还行“苏联利润税税制结构与主要规定”、“欧洲税收一体化”
In this year, 49 papers have been received and 15 articles have been exchanged during the conference. The papers delivered to us include our members, members of the 1990 Task Force, and other people involved in international tax research. The dissertation includes the introduction of current foreign tax system development trend and experience introduction of tax administration, the tax policies and measures to encourage the development of science and technology with the outside world, the reform of domestic personal income tax, the newly developed economy combining the forms of “grafting” enterprises and transferring land use rights Tax issues; and tax avoidance and anti-tax avoidance issues. First, with regard to the current tax reform trends in some countries and regions, there are not only papers on the current introduction and analysis of the current tax reform in western countries and the comparison of individual income tax systems in some countries, And China’s Taiwan tax system itself, collection management system introduction, but also the “Soviet Union’s profit tax structure and the main provisions”, “European tax integration”