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税收是国家政权的组成部分,是国家政策的体现。在现代商品经济已经超越国界的状态下,研究国家税收必然要涉及国际间税收关系,为此,首先要观察国际的政治经济形势。 (一)当前国际形势正在发生巨大变化,概括起来是: 政治趋和,由对抗走向对话。经济趋上,由内部放宽到区域协调。有人评价说:“这是带有分水岭似的变化”。也有人说:“这是世界形势的新转折”。
Taxation is an integral part of the state power and an expression of state policy. Under the condition that the modern commodity economy has already surpassed the national boundaries, it is inevitable to study the taxation of the state involving the international taxation relations. To this end, we must first observe the international political and economic situation. (1) At present, the international situation is undergoing tremendous changes. To sum up, they sum up as follows: political convergence and from confrontation to dialogue. The economy is on the upside and is relaxed from the interior to regional coordination. Someone commented: “This is a watershed change.” Others say: “This is a new turning point in the world situation.”