邓子基教授60多年来育人不懈,耕耘不止,硕果累累,令人仰止。时值邓老从事教育与科研工作65周年暨90华诞即将来临,笔者略撰短文,以示敬贺。邓子基教授长期积极投身税收理论研究,特别是改革开放以来,深入实际,调查研究,运用丰富的理论知识,为税制改革提供参考与依据,取得了大量具有现实意义的税收理论研究成果。 Professor Deng Ziji more than 60 years of hard work, hard work, fruitful, it Yang Yang. When the value of Deng Lao engaged in education and scientific research 65 Anniversary cum 90 birthday is coming, I write a brief essay to show his congratulation. Professor Deng Ziji has actively devoted himself to the study of tax theory for a long period of time. Since the reform and opening up, in particular, he has conducted extensive investigations and studies and applied rich theoretical knowledge to provide a reference and basis for the reform of the tax system. He has made a great deal of research achievements in taxation theory with practical significance.