全球区域性税收协调与中国税收政策取向  

Regional Tax Coordination and Its Impact on the Chinese Tax Policy

作　　者：樊丽明[1] 常世旺[1] 

机构地区：[1]山东大学经济学院

出　　处：《税务研究》2005年第4期3-8,共6页

摘　　要：随着区域经济一体化的发展,区域性税收协调已经成为税收国际协调的一个重要特征,并呈现出多区域、雁阵式发展,一体化程度不断加深,税收协调机制逐渐转变,运作更加务实等发展趋势。但区域性税收协调的过程并非一帆风顺,主权国家和区域性组织之间、区域内部发达国家与发展中国家之间、不同区域之间不可避免地存在矛盾。针对全球不断加深的区域性税收协调,我国应注重研究并适应其发展趋势,深化国内税制改革,积极参与区域性税收协调。With the development of regional economic integration, regional tax coordination has become an important feature of international tax coordination. The trends are presented by multi-regional and goose-array-like developments, further integration, the changing of tax coordination mechanism and more pragmatic operations. However, the process of regional tax coordination is not always smooth. There are unavoidable conflicts between member states and regional organizations, between developed and developing countries, and among regional organizations. Facing this situation, China should try to adapt to this trend, to reform its internal tax system and take part in the process of regional coordination actively.

关 键 词：税收政策取向 全球 区域经济一体化 税收国际协调 税收协调机制 发展趋势 一体化程度 区域性组织 发展中国家 重要特征 主权国家 发达国家 税制改革 积极参与 运作 内部 国内 

分 类 号：F812.42[经济管理—财政学] P315.5[天文地球—地震学]