摘要
本文详述了OECD的由来及其和中国的关系,分析了其扩大成员国范围的深层次原因,并就"中国应否加入OECD"的问题,在总结"支持方"、"反对方"两方理由的基础上,认为中国目前不应加入OECD。
This paper expatiates on the history of OECD and its relation with China, as well as some deep causes behind the expansion of its membership. After an enumeration of pros and cons, the paper argues that it is inappropriate for China to be a member of OECD for the time being.
出处
《涉外税务》
CSSCI
北大核心
2008年第4期5-8,共4页
International Taxation In China
