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根据中国税务学会国际税收研究会去年杭州会议的部署,由福建省税务学会和福州市税务学会牵头的国际税收征管专题研讨会,于今年5月7日至11日在福建省武夷山市召开。参加会议的共30人,有国际税收研究会部份成员,中央财金学院等大专院校的代表、《中国税务》、《中国税务报》、《涉外税务》编辑部的同志,以及福建省和福州市税务局及其涉外税收处(科)的领导。中国税务学会、国家税务局科研所涉外司均派员到会指导。会议围绕如何借鉴国外税收征管经验和加强我国涉外税收征管建设两大课题进行研讨,现将主要内容综述如下: 一、对国际税收征管经验研究的必要性和紧迫性的认识与会同志一致认为: 1.当今世界是开放的世界,要完善我国税制建设,特别是涉外税制
According to the deployment of the conference of the International Tax Seminar of China Taxation Institute in Hangzhou last year, the Symposium on International Tax Collection led by the Fujian Provincial Institute of Taxation and the Fuzhou Taxation Institute was held in Wuyishan City, Fujian Province from May 7 to May 11 this year. A total of 30 people attended the conference, including some members of the International Taxation Research Association, representatives of universities and colleges such as the Central Finance Institute, comrades of the “China Taxation,” “China’s Tax Newspaper,” and “Foreign Taxation,” and Fujian Province And Fuzhou Municipal Taxation Bureau and its foreign tax office (Section) leadership. China Taxation Institute, the State Administration of Taxation involved in foreign scientific research are sent to the guidance. The symposium discussed how to learn from experience of tax collection and management in other countries and how to strengthen the construction of foreign-related tax collection and management in our country. The main contents are summarized as follows: 1. The necessity and urgency of empirical study on international tax collection and management Comrades agree: Today ’s world is an open world, and we must perfect the taxation system in our country, especially the foreign - related tax system