| 关于中国应否加入OECD的讨论 |
| |
| 引用本文： | 萧明同.关于中国应否加入OECD的讨论[J].涉外税务,2008(4). |
| |
| 作者姓名： | 萧明同 |
| |
| 作者单位： | 福州市国际税收研究会,福建,福州,350011 |
| |
| 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。
|
| 关 键 词： | OECD 中国 |
Should China Enter OECD |
| |
| Mingtong Xiao.Should China Enter OECD[J].International Taxation In China,2008(4). |
| |
| Authors: | Mingtong Xiao |
| |
| Institution: | Mingtong Xiao |
| |
| Abstract: | 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. |
| |
| Keywords: | OECD China |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
