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随着改革开放的进一步深入,上海对外经济交往日益扩大,涉外税收发展很快,特别是中央、国务院同意开发浦东、开放浦东的决定发布以后,引起了国内外各界人士的关注,许多外国企业界和港、澳、台地区的企业纷纷来沪询问投资方面的有关政策,其中税收政策就是极为关心的问题之一。为了从理论和实际的结合上探索国际税收的变化同我国涉外税收政策的关系,研究解决不断出现的新情况、新问题,以及如何加强涉外税收的征收管理工作,上海市税务学会国际税收研究会已于今年5月18日正式成立。上海市税务学会国际税收研究会的成员有在理论界、学术界和税务系统声望较高的老同志,也有从事实际工作的中青年,共计40人。通过新老结合,开展调查研究,共同探讨,取长补短,相互促进,将今后的研究工作推向一个新的高度。
With the deepening of reform and opening up, Shanghai has expanded its foreign economic relations with the rapid development of foreign tax revenue. In particular, the Central Government and the State Council agreed to develop Pudong and open up the Pudong Administration. This has aroused the concern of people from all walks of life both at home and abroad. Many foreign enterprises And Hong Kong, Macao and Taiwan enterprises have come to Shanghai to ask about investment policies, including tax policy is one of the issues of great concern. In order to explore the relationship between the changes of international taxation and the foreign taxation policy of our country from the combination of theory and practice, to study and solve the emerging new situation and new problems and how to strengthen the collection and management of foreign-related tax revenue, the Shanghai Taxation Institute International Taxation Research Association It was formally established on May 18 this year. Shanghai Tax Association International Tax Research Association members in theorists, academics and the tax system has a high reputation of old comrades, but also engaged in practical work of young and middle-aged, a total of 40 people. Through the combination of the old and the new, we will carry out investigations and studies, discuss together, complement each other’s strengths and promote each other, and push the future research to a new height.