论文部分内容阅读
今年１月２２日上午１０点４５分，一代名家唐腾翔放下耕耘了半个世纪的智慧之笔，离开了我们。唐腾翔同志生前曾担任中国国际税收研究会副会长、福州市税务局局长、福建省税务学会常务理事等职。他１９２８年１月１４日生于福州，１９８２年８月加入中国共产党，１９９３年离休。他从１９５０年６月至病逝一直从事税收工作。先后有《国际税收导论》等多部专著问世，公开发表学术论文２００多篇，百万字。本刊１９９６年１０月号曾以《税海学涯逐浪人》为题，对唐腾翔同志的事迹作了专题报道。为表示对他的怀念，发扬他敬业进取、治学严谨、生命不息、工作不止的精神，本刊特约请他的生前好友、同事和老部下，撰写了下面这组纪念文章
At 10:45 a.m. on January 22 this year, Tang Teng-cheng, a famous generation, put aside the pen of wisdom that has cultivated for half a century and left us. During his lifetime, Comrade Tang Tengxiang served as vice president of China International Taxation Research Association, director of the Fuzhou Municipal Taxation Bureau and executive director of the Fujian Provincial Taxation Institute. He was born in Fuzhou on January 14, 1928, joined the Chinese Communist Party in August 1982, and retired in 1993. From June 1950 until his death he has been engaged in tax work. There have been “International Tax Guide” and many other monographs published, published more than 200 academic papers, millions of words. In October 1996, we published a special report on the deeds of Comrade Tang Teng-xiang with the title of “Taxing the sea by waves.” In order to express his nostalgia for him, to carry forward his dedication and enterprising spirit, rigorous scholarship, life, work more than the spirit of this journal special invited his former friends, colleagues and the old man, wrote the following set of commemorative articles