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一、会议的发起 1992年底国际税收研讨会在广西壮族自治区北海市召开,鉴于当时国内经济全方位发展的新形势,会上提出召开一次沿边开放城市税收理讨研讨会,以研究沿边地区改革开放的税收问题。当时的形势是: 1、1992年初小平同志南巡讲话和继后中央十四大的召开,极大地鼓舞了全国人民,从沿海到内地掀起改革开放的新高潮,全国呈现出一派经济腾飞的局面。
I. Initiation of the Conference The international tax symposium was held in Beihai City, Guangxi Zhuang Autonomous Region at the end of 1992. In light of the new situation of all-round domestic economic development at the time, a symposium was held to discuss taxation in open cities along the border to study the reform and opening up of the border areas Tax issues. The situation at that time was: 1. Comrade Xiaoping’s southern tour speech in early 1992 and the ensuing Central Committee’s 14th Congress greatly encouraged the people throughout the country and set off a new upsurge of reform and opening up from the coast to the interior of the Mainland. The situation in the entire country showed an economic take-off .