全球治理背景下国际税收秩序的挑战与变革

发布时间：2018-01-13 18:07

本文关键词：全球治理背景下国际税收秩序的挑战与变革　出处：《中国法学》2017年03期 　论文类型：期刊论文

【摘要】：国际税收秩序是全球治理的重要组成部分。当前的国际税收秩序正面临全球化和数字化经营模式所带来的技术挑战以及国际政治经济格局演变所带来的规则主导权挑战。G20和OECD主导的"税基侵蚀和利润转移行动"标志着传统的国际税收秩序迎来了自其形成近百年以来的首次重大变革,此次变革从应对数字经济挑战、加强各国所得税制协调、修订传统税收规则、提高税收信息透明度和完善税收争端解决机制等五个方面重塑国际税收秩序。我国须客观评估此轮国际税改带来的挑战和机遇,立足于我国当前兼具居住地国和来源地国双重身份这一税收地位,从国内法和税收协定两个层面完善我国的国际税收管理体系,同时积极参与和充分利用现有的双边和多边税务合作平台,发挥金砖国家税务合作机制和中国国际税收政策研究中心在国际税收秩序形成过程中的协调作用,推动建立公正合理的国际税收新秩序。
[Abstract]:The international order of taxation is an important part of global governance. The current international order of taxation is facing technical challenges of globalization and digital business model brings and the international political and economic situation brought about by the evolution rules of ownership to challenge.G20 and OECD dominated the "tax base erosion and profit transfer action" marks the traditional international taxation order ushered in since the first major change of nearly a hundred years, the change from the challenges of the digital economy, strengthen national income tax coordination, revised the traditional tax rules, improve the tax information transparency and improve the tax dispute settlement mechanism in five aspects to reshape the international taxation order. China should objectively evaluate this round of international tax reform has brought challenges and opportunities. Based on China's current residence in both source and the double identity of this tax status, from domestic law and tax treaty two layer Surface perfect international tax management system in China, and actively participate in and make full use of the existing platform of bilateral cooperation and multilateral tax, the tax BRICs cooperation mechanism and Chinese international tax policy research center formed in the process of coordinating role in international taxation order, promote the establishment of a new international order of tax is fair and reasonable.

【作者单位】：华东政法大学;
【基金】：2015年国家社科基金项目“数字经济时代国际税收管辖权划分规则之重构研究”(项目批准号:15BFX197)的阶段性研究成果
【分类号】：F811.4
【正文快照】： G20杭州峰会公报中提出,“将支持国际税收合作以建立一个全球公平和现代化的国际税收体系,中国将为此作出贡献,成立一个旨在开展国际税收政策设计和研究的国际税收政策研究中心。”(1)无独有偶,杭州峰会前夕,欧盟委员会在2016年8月31日作出裁定,认定爱尔兰以税收形式对苹果公

【相似文献】