跨国公司与国际税收征管合作:地位和态度的嬗变

发布时间：2018-12-11 09:35

【摘要】：跨国公司是催生国际税收征管合作的主要驱动力。可以从两个维度看待跨国公司与国际税收征管合作的关系:一方面,跨国公司是国际税收征管合作最重要的规制对象;另一方面,跨国公司是催生、挑战、改变和发展国际税收征管合作的驱动力。因此,跨国公司与国际税收征管合作之间的关系,必然需要实现两个方面的转变:第一,从态度上来讲,实现跨国公司对国际税收征管合作从对抗和被动服从阶段向自愿服从和自愿配合阶段的嬗变。第二,从地位上来说,实现跨国公司从国际税收征管合作规制对象向参与者的转变。国际社会对此非常关注,并已经开始深入的调查研究和立法实践。我国也应当从加强与跨国公司的对话和合作、为大企业纳税人建立"量身定做"的税收服务、建立大企业税收风险反馈机制等方面做出积极应对。
[Abstract]:Multinational corporations are the main driving force of international tax collection and management cooperation. The relationship between transnational corporations and international tax collection and management cooperation can be viewed from two dimensions: on the one hand, transnational corporations are the most important regulatory objects of international tax collection and management cooperation; On the other hand, multinational corporations are the driving force to promote, challenge, change and develop international tax collection and management cooperation. Therefore, the relationship between transnational corporations and international tax collection and management cooperation must be changed in two aspects: first, in terms of attitude, To realize the transmutation of multinational corporation's cooperation in international tax collection and management from the stage of confrontation and passive service to the stage of voluntary service and voluntary cooperation. Secondly, the status of multinational corporations from the international tax collection and management cooperation from the object of change to participants. The international community is very concerned about this, and has begun in-depth research and legislative practice. Our country should also strengthen the dialogue and cooperation with multinational corporations, establish the "custom-made" tax service for the taxpayers of large enterprises, and establish the tax risk feedback mechanism of large enterprises and so on.
【作者单位】：中国政法大学博士后流动站;
【基金】：“中国企业跨国投资税收规划法律问题研究”(项目编号:FD2012020)
【分类号】：F811.4;F276.7

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