国际税收协作法律问题研究

发布时间：2018-03-09 10:36

本文选题：税收主权　切入点：国际税收协作　出处：《天津财经大学》2012年硕士论文　论文类型：学位论文

【摘要】：当今的时代是一个全球化的时代,全球化使得世界越来越趋向于一个整体,这种世界一体化的趋势不只体现在经济方面,还涵盖了政治、文化、生活、法律等等各种方面。其中,经济全球化是当代世界发展的重大趋势之一,经济全球化的到来促进了资金、货物、人才、技术等生产要素再各国之间的自由流动,并从客观上使各种资源得到了有效的配置。随着经济全球化的加深,各国经济形成了互相依赖与制约的关系。世界经济在这种大背景之下取得突飞猛进的发展,但是仍有部分因素制约着它的自由健康发展。其中,税收便是其中之一。税收具有主权性,本质上代表和体现着一国的国家主权,是一国凭借政治力量取得国家财政收入的方式之一,它体现了以国家为主体的特定的分配关系,各国都谨慎对待国际税收问题,国际经济贸易、跨国投资等迅速发展的今天,税收的国际化程度并没有达到经济全球化的要求。国际避税问题、恶性税收竞争问题、国际重复征税等问题的存在,不仅损害了一国的经济主权而且严重阻碍了经济全球化的进程。各国意识到,若一味地在彼此之间争夺税收利益,将无助于问题的解决。一方面需要对国内税收制度做出一些主动调整,另一方面还需要通过全球化的手段来努力,加强国与国之间的信息沟通,在税收方面进行协作。国际税收协作就在这个意义上产生了。论文的导论部分,主要论述了论文的选题背景意义、论文的研究方法及创新点、国内外研究综述等内容；第二章介绍国际税收协作产生背景及进行国际税收协作可行性分析；第三章介绍了国际税收协作的法律原则和主要内容；第四章介绍了我国国际税收协作的实践及对实践的评价；第五章介绍了我国应对国际税收协作的基本态度及对策建议；最后是对全文的总结。
[Abstract]:The present era is an era of globalization, which has made the world more and more integrated. This trend of world integration is not only reflected in the economy, but also in politics, culture and life. Among them, economic globalization is one of the major trends in the development of the contemporary world. The advent of economic globalization has promoted the free flow of capital, goods, talents, technology and other factors of production among countries. Objectively, all kinds of resources have been effectively allocated. With the deepening of economic globalization, the economies of all countries have formed a relationship of interdependence and restriction. The world economy has developed by leaps and bounds against this background. But there are still some factors restricting its free and healthy development. Among them, tax is one of them. Tax is sovereign, which represents and embodies the national sovereignty of a country. It is one of the ways in which a country can obtain national financial revenue by virtue of its political power. It embodies a specific distribution relationship with the state as the main body. All countries are cautiously treating international tax issues, international economic trade, transnational investment, and so on, which are developing rapidly today. The degree of internationalization of taxation does not meet the requirements of economic globalization. The problems of international tax avoidance, vicious tax competition and international double taxation exist. It not only undermines a country's economic sovereignty but also seriously impedes the process of economic globalization. Countries realize that if they compete for tax benefits from one another, It will not help to solve the problem. On the one hand, we need to make some proactive adjustments to the domestic tax system, on the other hand, we need to work through the means of globalization to strengthen the communication of information between countries. The introduction of the paper mainly discusses the background significance of the thesis, the research methods and innovation points of the paper, the domestic and foreign research summary and so on. The second chapter introduces the background of international tax cooperation and the feasibility analysis of international tax cooperation, the third chapter introduces the legal principles and main contents of international tax cooperation. Chapter 4th introduces the practice and evaluation of the international tax cooperation in China; chapter 5th introduces the basic attitude and countermeasures to the international tax cooperation in China; finally, it summarizes the full text.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D996.3

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