“入世”二十年我国涉外税制的回顾与展望  

Retrospect and Prospect of China's Foreign Taxation After Accession to the WTO for 20 Years

作　　者：王智烜[1] 邓力平[1] WANG Zhixuan;DENG Liping

机构地区：[1]厦门国家会计学院

出　　处：《税务研究》2021年第11期18-24,共7页

基　　金：国家社会科学基金项目“新时代减税降费与财政可持续性研究”(项目编号:19BJL027)的阶段性研究成果。

摘　　要：我国涉外税制①在入世二十年的历程中发挥了重要作用。入世之初,为适应经济全球化进程,我国涉外税制进行持续调整促进了对外经贸的发展。进入新时代,在应对逆全球化、实现高水平开放、高质量推进“一带一路”建设等方面,涉外税制起到了重要支柱作用。在新征程上,我国涉外税制要继续积极应对国际税收规则竞争,加强国际间合作,推动构建人类命运共同体,实现互利共赢新局面。China's foreign taxation has played an important role in the course of its accession to WTO for 20 years.At the beginning of China's accession to WTO,in order to adapt to the process of economic globalization,China's foreign taxation is continuously adjusted to promote the development of foreign trade and international economic cooperation.In the new era,China's foreign taxation plays an important pillar role in dealing with anti-globalization,realizing high-level opening-up and promoting the Belt and Road Initiative with high quality.On the new stage,China's foreign taxation must actively respond to international taxation rules competition,strengthen international cooperation,promote the construction of a community of shared future for mankind,and achieve mutual benefit and win-win goals.

关 键 词：世界贸易组织 涉外税制 边境税 国际税收规则 

分 类 号：F812.42[经济管理—财政学]