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本文涉及日本近代的涉外税收变革,及其经济和社会背景,涉外税收的目前困境,涉外税收改革的最终目标等方面。
This article deals with the tax reform in foreign countries in recent years in Japan, as well as its economic and social background, the current dilemma of taxation in foreign countries, and the ultimate goal of tax reform in foreign countries.