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长期以来,理论界对国际税收中的几个基本问题存在着不同的看法。分歧的症结,在于对国际税收的性质认识不一,本文拟从税收性质的研究入手,对国际税收中的几个基本理论问题,谈点看法。
For a long time, theorists have different views on several basic issues in international tax revenue. The crux of the disagreement lies in the different understanding of the nature of international tax revenue. This article intends to start with the study of the nature of tax revenue and discuss some basic theoretical issues in international tax revenue.