《涉外税务》自一九八八年初创办以来,已经整整一周年了。当此一九八九年的新年来临之际,本刊编辑部全体工作人员,谨向关心、爱护、支持本刊的广大读者、各级税务部门的领导和同志们,致以新年的祝贺和衷心的感谢! 本刊是中国税务学会领导下的,由刘志城同志亲自担任主编的,面向国内外公开发行的涉外税收专业刊物。它的宗旨和任务是,宣传我国的涉外税 The “Foreign-related Taxation” has been for the first anniversary since it was founded in early 1988. When this new year in 1989 is approaching, the staff of the editorial department of this journal hereby extend its congratulation on the New Year to the readers, leaders and comrades of the tax departments at all levels for caring, loving and supporting our readers. My heartfelt gratitude! The magazine is under the leadership of the China Taxation Institute and is personally edited by Comrade Liu Chih-cheng and is aimed at the domestic and foreign public offering of professional foreign-related taxation journals. Its purpose and mission is to promote China’s foreign tax