税收国际化及我国税收面临的问题□陆岩一、全球经济一体化趋势对税收的影响当今世界经济生活国际化正向纵深发展。近十多年来，国际资本的增长已超过国际贸易的增长。１９８０年－１９９５年，国际直接投资年均增长１３．２％，而世界商品贸易增长６．２％。各个国家和地... Taxation Internationalization and Problems Faced with China’s Taxation □ Lu Yan I. Implications of the Trend of Global Economic Integration on Taxation The internationalization of economic life in today’s world is going forward in depth. In the past decade or so, the growth of international capital has exceeded the growth of international trade. From 1980 to 1995, the average annual growth of international direct investment was 13.2%, while that of world merchandise trade increased by 6.2%. All countries and regions ...