各位代表: 今天,中国国际税收研究会成立大会正式召开。国际领域开展税收研究,是国际经济交往不断发展的必然要求。在我国解放初期,基于当时的历史条件,向苏联学习计划经济下的税收;改革开放新时期,我国经济逐步转向社会主义市场经济,又借鉴国外市场经济条件下的税收经验,1979年举办外 Distinguished Delegates: Today, the founding conference of the China International Taxation Research Association is officially held. Tax research in the international arena is a necessary requirement for the continuous development of international economic exchanges. In the early period of our country’s liberation, based on the historical conditions at that time, we learned from the Soviet Union the taxes under the planned economy. In the new period of reform and opening up, our economy gradually shifted to the socialist market economy, drawing on the tax experience under the conditions of foreign market economy.