欧盟税收协调法律制度研究

发布时间：2018-05-06 13:47

本文选题：欧盟 + 税收协调　；参考：《湖南师范大学》2004年硕士论文

【摘要】：经济全球化的发展使国家之间的经济联系日益扩大和深化，使各国间税收分配关系变得错综复杂，从而导致国际间的税收冲突或矛盾的逐渐增多，由此提出了加强国际协调的必要性。然而，国际税收协调的理论依据是什么，现实中的制约因素有哪些，其发展的前景如何，等等，这些问题都是需要认真加以分析的。由于经济全球化是在国际不平等经济格局条件下发生和发展的，因此，如何通过税收国际协调来促进我国税收政策与制度的国际协调性，以增强我国经济与世界经济的融合程度，，也是需要具体深入研究的问题。众所周知，欧盟是实现区域经济一体化的最成功的例子，欧盟作为国际税收协调成功的典范其税收协调政策与制度的成功经验也有很多值得我们学习的地方。对其进行深入的研究是具有现实意义的。因此本文艺国际经济法理论为基础，运用理论分析和现实分析相结合，宏观分析和微观分析相结合，历史研究和现实研究相结合的方法，对欧盟税收协调问题进行较为全面和系统的分析，提出自己的见解。同时征对我国的情况，对如何促进我国税收政策的国际协调程度提出了相应的对策建议。
[Abstract]:With the development of economic globalization, the economic relations between countries are increasingly expanded and deepened, and the tax distribution relations between countries become more and more complicated, which leads to the gradual increase of international tax conflicts or contradictions. Therefore, the necessity of strengthening international coordination is put forward. However, what is the theoretical basis of international tax coordination, what are the constraints in reality, what is the prospect of its development, and so on, these problems need to be seriously analyzed. Since economic globalization takes place and develops under the condition of international economic inequality, how to promote the international coordination of China's tax policy and system through international tax coordination? In order to enhance the integration of China's economy and the world economy, it is also a problem that needs to be studied in depth. As we all know, the European Union is the most successful example to realize the regional economic integration. As a successful example of international tax coordination, the EU has a lot of successful experience of tax coordination policy and system. It is of practical significance to study it in depth. Therefore, based on the theory of international economic law of literature and art, the methods of combining theoretical analysis with practical analysis, macro-analysis with micro-analysis, historical research with realistic research, This paper makes a more comprehensive and systematic analysis of EU tax coordination and puts forward its own views. At the same time, the author puts forward some countermeasures and suggestions on how to promote the international coordination of China's tax policy.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：D99

【引证文献】