“一带一路”战略背景下我国国际税收法律制度面临的挑战与策略  

The Challenge and Strategy on International Tax Legal System under “The Belt and Road”

作　　者：张普[1] ZHANG Pu(Hainan University, Haikou, Hainan ,57022)

机构地区：[1]海南大学,海南海口570228

出　　处：《张家口职业技术学院学报》2017年第2期1-4,共4页Journal of Zhangjiakou Vocational and Technical College

摘　　要：国际税收是国际经济体系的重要组成部分,国际税收面临的问题,一直都是困扰世界各国的难题。经济全球化的今天,国家之间贸易投资日渐频繁,互利共赢、和平发展,成为当今时代的主旋律。在"一带一路"战略的背景下,我国作为这一重要战略的发起国,必须清晰认识到新时代下世界范围内,尤其是经济带沿岸经济体之间税收制度面临的挑战,及时并合理地应对这些挑战也是"一带一路"战略走向成功的关键。The international tax is an important part of the international economic system,and international tax problems have been confusing all counties in the world. With the economic globalization,trade and investment between countries goes increasingly frequent. Mutual Benefiting and Peaceful Development become the main theme of the very era. Under the strategy of＂the Belt and Road＂,the charter member,China should clearly recognize the challenges on the tax system in the whole world,especially the economic belt along the Belt and Road; dealing with these challenges felicitously and reasoningly is also the key to success on＂the Belt and Road＂strategy.

关 键 词：一带一路 国际税收 重复征税 重叠征税 国际税收情报交换 

分 类 号：D996[政治法律—经济法学]