随着经济全球化、税收国际化趋势日益发展,国际税收已经突破传统主权和地理边界,成为国际政治经济舞台上的重要力量。今年5月,第10届税收征管论坛(FTA)大会将在北京举行,国际社会越来越多地把目光投向中国、聚焦中国。在中国国际税收迈向现代化进程中的重要时刻,回顾昨天、总结今天、展望明天,具有重要的历史意义和现实意义。一、伴随国家对外开放步伐昂首前行历史总是能给人以深刻启示。1979年5月,中国财政部税务总局召开 With the economic globalization and the increasing trend of taxation internationalization, international tax revenue has already broken through the traditional sovereignty and geographical boundaries and become an important force in the international political and economic arena. In May this year, the 10th FTA meeting will be held in Beijing. The international community will increasingly turn its attention to China and focus on China. At an important moment when China’s international tax revenue is moving towards modernization, it is of historical and historical importance to recall yesterday, sum up today and look to the future. First, accompanied by the pace of opening up to the outside world always gives people a deep inspiration. May 1979, China’s Ministry of Finance Taxation Bureau held