编者按：今年是我国著名财政经济学家、教育家邓子基教授从事教育、科研50周年。半个世纪以来，邓教授教书育人，出人才、出成果，为我国现代财政税收理论的建立和发展做出了卓越贡献。作为我国国际税收理论领域的开拓者之一，邓教授一直担任我刊顾问，为我刊出谋划策，指点迷 Editor’s Note: This year marks the 50th anniversary of Professor Deng Ziji, a famous financial economist and educator in China engaged in education and research. Over the past half century, Professor Deng has made outstanding contributions to the establishment and development of the theory of modern fiscal revenue by teaching, educating, developing and producing talents. As one of the pioneers in the field of international taxation theory in our country, Professor Deng has always served as my magazine consultant,