一、以苏联财政部国家税收综合局第一副局长图尔为团长的税务代表团,于1989年2月13日至17日,在北京,同我方以国家税务局涉外税务管理司司长王选汇为团长的税务代表团,就中苏两国政府签订避免双重征税协定进行了第一轮会谈。会谈是在友好和求实的气氛中进行的。双方首先简要地介绍了各自国家的涉外税收制度,然后对照双方的工作文本逐条进行磋商讨论。此轮会谈,双方主要讨论了协定的标题、 I. A tax delegation headed by Touré, the first deputy director of the State Revenue Integration Bureau of the Soviet Union Ministry of Finance, from February 13 to February 17, 1989 in Beijing, together with our director of the Foreign Tax Administration Division of the State Administration of Taxation Wang Xuanhui headed the tax delegation headed by the head of the delegation and held the first round of talks on signing an agreement on the avoidance of double taxation between the two governments. The talks are conducted in a friendly and truth-seeking atmosphere. The two parties briefly introduced the foreign taxation system of their respective countries and then negotiated and negotiated article by article on the basis of their working texts. This round of talks, the two sides discussed the title of the agreement,