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由长春税务学院主办的“经济理论与税制改革国际研讨会”于1997年8月18日至21日在长春举行。来自美国、加拿大、俄罗斯、日本、韩国以及国内各地的45名代表参加了会议。会议共收到中外代表所提供的学术论文49篇。大会研讨广泛,涉及经济理论和税制改革中的诸多理论与实践的热点问题。现将研讨会的主要观点综述如下:
The “International Symposium on Economic Theory and Tax Reform” sponsored by the Changchun Taxation Institute was held in Changchun from August 18 to 21, 1997. Forty-five delegates from the United States, Canada, Russia, Japan, South Korea and other parts of the country attended the meeting. The conference received a total of 49 academic papers provided by Chinese and foreign delegates. The General Assembly discussed a wide range of issues related to the theory and practice of economic theory and tax reform. The main points of the seminar are summarized as follows: