摘要
该文论述了国际税收与国际贸易的关系 ,介绍了美国、法国、日本等国税制的特点 ,分析了导致各国税负差异的原因。
The paper states the relations between international tax and international trade and it also introduces the tax system features of US, France and Japan and so on. The paper analyses the causations of leading the differences among the nations.
出处
《湖北财经高等专科学校学报》
2000年第5期27-29,共3页
Journal of Hubei College of Finance and Economics
