“一带一路”税收征管合作机制研究  

Research on the Belt and Road Initiative Tax Administration Cooperation Mechanism

作　　者：马蔡琛[1] 管艳茹 MA Caichen;GUAN Yanru

机构地区：[1]南开大学经济学院

出　　处：《国际税收》2022年第1期66-73,共8页International Taxation In China

基　　金：国家社会科学基金重大项目“新时代中国预算绩效管理改革研究”(项目编号:19ZDA071)的阶段性研究成果。

摘　　要："一带一路"税收征管合作机制自建立以来,以包容、协调、实用等特性不断推进成员间的税收合作。展望未来,"一带一路"税收征管合作机制面临税收合作网络进一步拓展空间较大、税收争议解决效率仍需提高以及部分成员税收征管能力不足等挑战。因此,今后应进一步提高税收确定性,完善税收政策设计与税收立法、加强税企对话;进一步加快税收争议解决机制的完善,拓展税收情报的交换网络、明晰税收争议解决程序、探索其他税收争议解决措施;进一步提升税收征管能力,积极开展涉税合作项目与推进税收信息化的有序发展。Since the establishment of the Belt and Road Initiative Tax Administration Cooperation Mechanism, it continuously promotes tax cooperation among members with the characteristics of inclusiveness, coordination and practicality.Looking forward to the further, it faces challenges such as the expansion of the tax cooperation network, the improvement of the efficiency of tax dispute resolution and the lack of tax collection and management capacity of some members. Therefore,we can make improvements from the following perspectives: further increasing tax certainty, improving tax policy design and tax legislation, and strengthening tax dialogue between tax authorities and enterprises;further accelerating the improvement of tax dispute resolution mechanisms, expanding tax information exchange network, clarifying tax dispute resolution procedures and exploring other tax dispute resolution measures;continuously enhancing tax collection and management capability, actively carrying out tax-related cooperation projects and promoting the development of tax informatization.

关 键 词：“一带一路”税收征管合作机制 国际税收合作 税收争议解决 税收信息化 

分 类 号：F812.42[经济管理—财政学]