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税收国际协调的展望及思考（prospect and consideration of international coordination of taxation）

税收国际协调的展望及思考（prospect and consideration of international coordination of taxation）

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时间：2019-04-26

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1、税收国际协调的展望及思考（ProspectandconsiderationofinternationalcoordinationofTaxation）ProspectandconsiderationofinternationalcoordinationofTaxationProspectandconsiderationofinternationalcoordinationofTaxation2008-12-2015:11:20Abstract:internationalcoordinationoftaxrevenueisanimportantagendaintheprocessofworl

2、deconomicintegration.Thispaperintroducesthesignificance,contentandmainformsofinternationalcoordinationoftaxrevenue,analyzesthepresentsituationanddevelopmenttrendofinternationalcoordinationoftaxrevenue,andputsforwardsomesuggestionsforimprovingtheinternationalcoordinationworkoftaxrevenueinchina.Keyw

3、ords:taxrevenue;internationalcoordination;economicglobalizationInternationalHarmonizationoftaxationisameasuretakenbythecountriesconcernedtodealwithinternationaltaxrelations.Thescopeoftaxcoordination,internationaltaxcoordinationdegreeisdifferent,canbedividedintofourlevels:oneisthesovereignstatetoad

4、apttothedevelopmentofeconomicglobalization,activelyreformeditstaxsystemortaxpolicy,thetaxsystemandtaxpolicytointernationalpractice;twoisthetwospecificsovereigncountriesthroughconsultations,signedataxagreementinconsensusonbilateralrelations,taxcoordinationbetweenthetwocountries;thethreeisbasedonthe

5、regionaleconomicintegration,foracommonpurpose,regionaleconomicintegrationofmembercountriestoadoptconsistenttaxpolicy;fourisintheinternationalorganizationsunderthecoordinationofMemberStatestotakeactionconsistenttax,havecommoninterests.Atpresent,internationalcoordinationoftaxrevenueintheworldeconomi

6、ccooperationanddevelopmentisaquiteimportantlinkoftaxinternationalization.I.thenecessityofinternationalcoordinationofTaxationThepremiseofinternationalcoordinationoftaxrevenueisthetaxjurisdictionbasedonstatesovereignty.AlthoughvariousinternationalorganizationsemergeinanendlessstreamaftertheSecondWor

7、ldWar,theeconomicinterestgroupdifferentiationandcombination,thenumberofcountriesislikelytochange,however,asthecountry'sbasicindependentsovereignentitiesstillcontinuetoexist,individualcountrieswillnoteasilygiveupt

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