“一带一路”沿线国家近期税制改革动态比较研究

发布时间：2018-02-05 23:31

本文关键词： “一带一路”倡议沿线国家税收政策税制改革动态　出处：《国际税收》2017年05期 　论文类型：期刊论文

【摘要】：自"一带一路"倡议提出以来,我国与"一带一路"沿线国家的经贸合作得到极大发展。基于国内外经济社会背景,近年来几乎所有沿线国家均不同程度地推进了本国税制改革。本文梳理比较了2015年以来"一带一路"沿线60多个国家的税制改革情况,初步得出以下结论 :沿线多国积极推行简易税制以增强对中小企业的税收扶持;在特殊经济区域实施持续时间长、减免力度较大的税收优惠政策;直接税有增有减,体现出国别差异;增值税制度逐渐完善,烟酒油消费税税率普遍提高;税收管理电子化程度不断提升;多国积极参与BEPS行动计划,执行国别报告要求和税收情报自动交换。
[Abstract]:Since the "Belt and Road" initiative was put forward, the economic and trade cooperation between China and the countries along the "Belt and Road" has been greatly developed, based on the economic and social background at home and abroad. In recent years, almost all the countries along the route have pushed forward their tax system reform to varying degrees. This paper analyzes and compares the tax system reform of more than 60 countries along the route "Belt and Road" since 2015. The conclusions are as follows: many countries along the route actively implement simple tax system to strengthen the tax support to SMEs; The implementation of preferential tax policies in special economic areas with long duration and strong relief; Direct tax increases and decreases, reflecting country differences; The VAT system was gradually improved, and the consumption tax rate of tobacco, alcohol, oil and oil was generally increased. The electronic level of tax management is constantly improving; Many countries actively participate in the BEPS Action Plan, implement national reporting requirements and automatic exchange of tax information.
【作者单位】：中央财经大学财政税务学院;
【基金】：国家自然科学基金青年基金项目(71603299) 中央财经大学青年教师发展基金重点项目“国际税收协定、跨境资本流动与企业走出去——基于一带一路背景的分析”(QJJ1601)、中央财经大学中国财政发展协同创新中心的资助
【分类号】：F811.4

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