粤港澳大湾区跨境税务焦点及税收合作研究  

A Research on Cross-border Tax Focus and Tax Cooperation in the Dawan District in Guangdong, Hong Kong and Macao

作　　者：蔡昌 林高怡[1,2] 薛黎明 Cai Chang;Lin Gaoyi;Xue liming

机构地区：[1]中央财经大学财政税务学院 [2]中国社会科学院大学税务硕士教育中心

出　　处：《税务研究》2019年第11期60-65,共6页

基　　金：国家税务总局课题项目“中国自由贸易试验区及自由贸易港税收政策研究”(项目编号：2019YB01)的资助;中财-中证鹏元地方财政投融资研究所、中央财经大学税收筹划与法律研究中心的学术支持

摘　　要：粤港澳三地由于经济模式、税制体系、文化环境等方面存在差异,产生了一系列跨境税务焦点问题。本文基于对粤港澳大湾区"一国两制三税区"特征的分析,深入剖析跨境税务焦点问题的性质、成因及难点,对跨境投资、跨境电商、跨境支付、跨境人员流动等税务焦点问题提出解决方案,在此基础上,探索粤港澳大湾区跨境税收合作战略与思路,以期为实现粤港澳一体化协同发展奠定良好的税收营商环境。Differences in economic model, tax system and cultural environment among Guangdong, Hong Kong and Macao cause a series of cross-border tax issues. Based on the analysis of the characteristics of "One Country, Two Systems and Three Tax Zones" in the Dawan District in Guangdong, Hong Kong and Macao, this paper makes an in-depth analysis of the nature,causes and difficulties of cross-border tax focus issues. The paper gives some suggestions on dealing with such tax focus issues as cross-border investment, cross-border e-commerce, cross-border payment and cross-border personnel flow. On this basis,the paper explores the cross-border tax cooperation strategy and ideas in the Dawan District of Guangdong, Hong Kong and Macao to establish a good taxation business environment for the coordinated development of Guangdong, Hong Kong and Macao.

关 键 词：粤港澳大湾区 跨境税务 电子商务 跨境支付 税收合作 

分 类 号：F81[经济管理—财政学]