BEPS方略:新威权主义重构国际税收秩序的集结号?  

BEPS Strategy:Is It an Assembly Signal for New Authoritarianism to Reconstruct International Tax Order?

作　　者：曹明星[1] 

机构地区：[1]中央财经大学国际税务研究中心,北京100081

出　　处：《国际税收》2014年第7期16-20,共5页International Taxation In China

摘　　要：BEPS(税基侵蚀与利润转移)之所以广受关注,是因为新自由主义全球化的世界经济发展走入巨大的经济困境;于是,陷入财政危机的OECD国家创造了BEPS概念并制定相应方略加以应对;然而,基于纯粹国际层面"节流"理念的技术性方略设计无法克服根本性的经济失衡;由此,以新威权主义再造国家税收主权并重构国际税收秩序的"开源式"发展路径或将成为一种无可避免的世界趋势。而在这其中,"中国模式"的经济与社会发展道路也许有着一定的路径引领优势,也同时存在着重大的自我完善机遇。The reason why BEPS attracts so much attention is that the globalized world economic development in new liberalism steps into a huge economic deliemma; the OECD countries trapped in public fiscal crisis created the concept of BEPS and make relevant strategy to cope with; however, the design for technical strategy of the trotting concept based on pure internatioanl level cannot overcome the fundamental economic imbalance; therefore, the developing path of opening-source style to reforge the state taxation sovereign and reconstruct international taxation order by new authoritarianism may come to be an inevitable trend worldwide; but there might be some path-guiding advantage for the social and economic developing path of the Chinese mode and also critical oooortunitv for self-improving.

关 键 词：税基侵蚀与利润转移新自由主义新威权主义 国际税收秩序 

分 类 号：F812.42[经济管理—财政学]