论文部分内容阅读
虽然《国际税收》课程的内容是研究在开放经济条件下,因纳税人的经济活动扩大到境外以及国与国之间税收法规存在差异或相互冲突而带来的一些税收问题和税收现象,亦即研究所得课税、财产课税、商品课税在国际经济领域征税所产生的矛盾和问题,但其内容一以贯之、始终围绕的却是如下几条主线。掌握了这几条主线,并不等于掌握了《国际税收》课程的内容;但《国际税收》课程内容的掌握,关键在于掌握好这几条主线。
Although the content of the course of “International Taxation” is to study some tax issues and tax phenomena brought about by the differences in or conflicting tax laws between the taxpayers’ economic activities extended outside the country, as well as between countries, in the open economy, that is, The contradictions and problems arising from taxation of property, taxation of property, and taxation of commodities on the field of international economy have been studied. However, the contents of the report have always been centered around the following main lines. Grasping these main lines does not mean that we have mastered the contents of the “International Taxation” course. However, the key point of grasping the contents of the “International Taxation” course lies in grasping these main lines.