历史视角的国际税收再认识(下)  

Rethinking of International Taxation from a Historical Perspective

作　　者：杨元伟 Yuanwei Yang

机构地区：[1]中国国际税收研究会

出　　处：《国际税收》2020年第6期39-44,共6页International Taxation In China

摘　　要：(接上期)三、国际税收的内涵通过对国际税收产生的历史梳理,我们可以对国际税收的概念、本质、特点、基本原则、范围、职能等,形成更为完整的认知。(一)国际税收的概念从国际税收的产生和历史实践看,可以将其概括为:基于国际政治框架,借助国际法律体系,为消除国际经济合作中的税收障碍,促进国际经济合作的顺利开展,而在国家(地区)之间形成的税收关系总和。In the context of increasingly frequent economic cooperation and cultural exchanges,the international community has raised new requirements for the development,innovation,adjustment,and improvement of international taxation,and urgently requires international taxation to make major breakthroughs in theory and practice.This article sorts out the historical context of the generation and development of international taxation,recognizes its nature,development laws,relevant theoretical framework and main content,and finally proposes the role China should play in the field of international taxation.

关 键 词：国际经济合作 国际税收 税收关系 历史视角 政治框架 税收障碍 历史梳理 概念 

分 类 号：F811.4[经济管理—财政学]