RCEP框架下税收协调机制研究  

A Research on Tax Coordination Mechanism under the RCEP Framework

作　　者：刘丽 LIU Li

机构地区：[1]国家税务总局广东省税务局

出　　处：《国际税收》2022年第9期20-28,共9页International Taxation In China

摘　　要：2022年1月1日,《区域全面经济伙伴关系协定》(RCEP)正式生效,区域经济一体化进程又迈出了重要的一步。税收是影响经济一体化的重要因素。目前,RCEP各成员国间的税收合作力度不强、深度不够,难以满足区域经济一体化的要求。本文先简要介绍RCEP及其税收条款,再结合RCEP涉税条款分析RCEP成员国间税收协调的现状和存在的问题,并提出解决方案。具体包括:成立RCEP区域税收协调合作机构,建立税收争议调解中心,不断完善税收协定网络,切实促进税制趋同化,增强RCEP税收条款可操作性,提高税收争议解决效率等。On 1 January 2022,the Regional Comprehensive Economic Partnership(RCEP)entered into force,marking another important step in the process of regional economic integration.Taxation is an important factor affecting economic integration.The strength and depth of tax cooperation among the RCEP member countries is not enough to meet the requirements of regional economic integration.This paper first briefly introduces the RCEP and its tax articles,and then analyzes the current situation and existing problems of tax coordination among RCEP member countries in combination with the tax articles of RCEP,and finally puts forward relevant solutions,including establishing RCEP regional tax coordination and cooperation institutions,building a tax dispute mediation center,continuously improving tax treaty network,effectively promoting the convergence of tax systems,enhancing the operability of RCEP tax articles,and improving the efficiency of tax dispute resolution.

关 键 词：区域全面经济伙伴关系协定 税收协调 税收争议 

分 类 号：F810.42[经济管理—财政学]