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香港雅达旅运公司组织的国际税务旅行团(包括澳、比、法、西德、日、荷、瑞士、英、美等九国代表)于六月十七日至二十一日来我国访问。该团成员由税务顾问、律师、会计师组成,访华的主要目的是“希望与有关人士进行学术交流,及促进国际间税务之了解”。并带来一批个人著作和论文。本刊编辑部对这些著作和论文组织了翻译。本期选登了《在美国对外国人征课的所得税》和《日本对外来投资和在日本工作的非居民的所得税制度》两篇,并综合整理了一份各国对外国人征税制度简介,供读者研究主要资本主义国家对外国人征税问题时参考。
Hong Kong Astec Travel Company organized international tax tours (including Australia, Belgium, France, West Germany, Japan, Netherlands, Britain, the United Kingdom and other nine representatives) came to our country from June 17 to 21 access. The delegation consists of tax consultants, lawyers and accountants. The main purpose of visiting China is to “hope to conduct academic exchanges with relevant parties and promote international tax understanding.” And bring a number of personal writings and essays. Our editorial department has organized translations of these books and dissertations. In the current issue, there are two articles, “Income Taxes levied on foreigners in the United States,” and “Income Taxes on Foreign Investment by Japan and Non-Residents Working in Japan,” and compiled a briefing on taxation of foreigners by various countries For readers to study the major capitalist countries tax foreigners reference.