党的十八大以来国际税收秩序的重塑与中国贡献  

The Reconstruction of the International Taxation Order and China’s Contribution since the 18th CPC National Congress

作　　者：杨志勇[1] YANG Zhiyong

机构地区：[1]中国社会科学院财经战略研究院

出　　处：《国际税收》2022年第10期22-27,共6页International Taxation In China

摘　　要：党的十八大以来,中国在国际税收领域取得了显著成就。本文从国际税收秩序的重塑和中国的参与、金砖国家税收合作和“一带一路”税收征管合作机制、全球视角的国内税制改革三方面进行阐述,以期从税收视角反映中国在促进人类命运共同体构建方面的努力,并结合当前国际关系,立足国情,对中国国际税收制度的发展提出初步看法。Since the 18^(th) CPC National Congress,China has made remarkable achievements in the field of international taxation.This paper elaborates the achievements from the reshaping of the international taxation order and China’s participation,the BRICS tax cooperation and BRITACOM,and Chinese taxation reform from the global perspective.The paper reflects China’s efforts in promoting the construction of a community with a shared future for mankind,and then puts forward some suggestions on the development of China international taxation systems based on current international relations and national conditions.

关 键 词：国际税收秩序 国际税收规则 “一带一路”税收征管合作机制 人类命运共同体 

分 类 号：F810.42[经济管理—财政学]