“一带一路”背景下我国境外税收法律制度的完善  被引量:4

Perfection of China’s Overseas Taxation Legal System under the Background of“One Belt,One Road”

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作  者:郭鸣 GUO Ming(Hubei Provincial Taxation Bureau,State Taxation Administration,Wuhan 430071,China)

机构地区:[1]国家税务总局湖北省税务局,湖北武汉430071

出  处:《税务与经济》2021年第4期60-65,共6页Taxation and Economy

摘  要:在"一带一路"倡议的背景下,我国境外税收法律制度无法跟上企业"走出去"的步伐,落后于资本输出国角色的转变。要正确处理好服务改革开放大局与维护国家税基安全的关系,应在健全优惠政策体系、强化境外税源管理、优化抵免规则设计、加快税收协定谈签、创新争端解决机制等方面加紧制度研究与措施应对,建立起符合我国根本利益的境外税收法律制度体系。In the context of the"One Belt,One Road",China’s overseas taxation legal system cannot keep up with the pace of"going global"of Chinese enterprises and lags behind the overseas taxation legal system of capital exporting countries due to the transformation of the role.In order to correctly handle the relationship between serving the overall situation of reform and opening up and safeguarding the security of the national tax base,firstly,it is necessary for China to perfect the preferential policy system and strengthen the management of overseas tax sources.Secondly,it is important to accelerate the negotiation and signing of tax treaties and innovate dispute resolution mechanisms.Thirdly,it is essential to intensify institutional research and measures.Finally,it is crucial to establish an overseas taxation legal system that conforms to China’s fundamental interests.

关 键 词:“一带一路” 境外税收法律制度 税收协定 税收争议解决 

分 类 号:F810.42[经济管理—财政学]

 

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