各位领导、各位专家、各位编委：近年来，《税务研究》承蒙国家税务总局、中国税务学会和国家税务总局税收科学研究所各位领导的关心，承蒙各位专家的支持与厚爱，经过编委会组成人员和编辑部全体编辑人员的努力，刊物质量逐年有所提高，学术含量有所增加。最近，经中国税... Dear leaders, experts and editorial board members: In recent years, “Tax Research” has drawn the attention of the leaders of the State Administration of Taxation, the China Taxation Institute and the State Administration of Taxation, and the support and love of all the experts. After the editorial board Composing staff and editor of the editorial staff, the quality of publications has increased year by year, the academic content has increased. Recently, the Chinese tax ...