论文部分内容阅读
本文作者是深圳特区青年的杰出代表,患肾功能衰竭症,并已到尿毒症晚期。他以无私奉献的精神顽强拼搏,在病床上完成了十多万字有关特区经济、科技、文化事业发展的研究论著,被共青团深圳市委授予“特区模范青年知识分子”荣誉称号。本文是他的近作,比较系统地介绍了国际税收环境的发展变化,不仅对特区企业集团从事跨国经营活动,而且对我们研究国际税收和贯彻执行我国的对外开放政策,均有参考价值。特予刊登,以飨读者。
The author is an outstanding representative of the youth in Shenzhen Special Economic Zone, suffering from renal failure, and has reached the late uremia. He persevered in his spirit of selfless dedication and completed over one hundred thousand words of research work on the development of economy, science and technology and culture in the SAR. He was also awarded the title of “model young intellectuals in the SAR” by the Shenzhen Municipal Committee of the Communist Youth League. This article is his recent work, which systematically introduces the development and changes of the international tax environment. It is of great value to both the multinational enterprises and the international tax revenue and the implementation of China’s policy of opening to the outside world. Special issue to readers.