1994年国际税收理论研讨会于10月28日至11月1日在河北省三河市召开。此次研讨会,是在外国税制动向、“复关”后的税收对策、税收管理体系三个课题组进行调研、讨论和交流的基础上进行的。参加会议的有45人,收到论文48篇。会议就上述三个课题结合我国今年实施税制改革的情况, International Symposium on Tax Theory 1994 was held in Sanhe, Hebei Province from October 28 to November 1. The seminar was conducted on the basis of the investigation, discussion and exchange among the three task forces of tax policies and tax administration systems after the “foreign tax reform” and “restoration of customs clearance”. 45 people attended the conference and 48 papers were received. Meeting on the above three topics combined with the implementation of this year’s tax reform in China,