现代化进程中国际税收制度产生的基本逻辑  

Basic Logic of the International Tax System in the Process of Modernization

作　　者：高阳 Yang Gao

机构地区：[1]中国税务杂志社

出　　处：《国际税收》2020年第3期57-66,共10页International Taxation In China

摘　　要：现代化是人类历史发展阶段的重要界石,也是国际税收制度形成的总的历史背景。在人类进入现代化的进程中,特别是工业化的背景下,所得税和公司法人这两个构成国际税收的基本制度要素出现。在此基础上,国际税收制度的制度框架在19世纪末至20世纪30年代逐渐形成并延续至今。在同一历史时期,国际税收理论也开始形成,并被贯彻到现代国际税收制度的整体法律体系内,至今仍然支撑着国际税收制度的运行。Modernization is an important boundary stone in the development stage of human history and also the general historical background for the formation of the international tax system.In the process of modernization,especially in the context of industrialization,the basic system elements of international taxation,namely income tax and corporate legal person,have emerged.On this basis,the institutional framework of the international tax system was gradually formed from the end of the 19 th century to the 1930 s and continues today.In the same historical period,the theory of international tax also began to form and was implemented into the overall legal system of the modern international tax system,which still supports the operation of the international tax system so far.

关 键 词：现代化 国际税收制度 所得税 公司法人 

分 类 号：F812.42[经济管理—财政学]