增强税收管理部门应对新旧挑战的能力  

Enhancing the Capacity of Tax Administrations to Meet the New and Traditional Challenges

作　　者：马塞洛·埃斯特沃 塔蒂亚娜·法尔科 陈新(译)[2] Marcello Estevao;Tatiana Falcao;CHEN Xin

机构地区：[1]世界银行宏观经济、贸易和投资部 [2]国家税务总局苏州市税务局

出　　处：《国际税收》2023年第2期41-46,共6页International Taxation In China

摘　　要：税收管理部门的能力建设是应对新经营模式所带来新挑战的关键。本文聚焦数字经济、加密货币税收和环境税收等三个方面的问题,重点分析了这些新问题将给各管辖区(尤其是“一带一路”管辖区)税收管理部门带来的挑战与机遇,并认为这三个方面都要求进一步加强税收征管能力。与此同时,在国际税收管理与合作中,“传统”问题依然存在,因此应当加快数字化转型步伐,以便创造和谐的税收环境。Building capacity in tax administrations is key in coping with the new challenges arising from the new ways of doing business.This article discusses three topics,namely:the digital economy,cryptocurrency taxation,and environmental taxation,focusing on the challenges and opportunities that these new issues will bring to tax administrations in various jurisdictions,especially the Belt and Road Initiative jurisdictions,and argues that all three aspects require further strengthening the capacities of tax collection and administration.Meanwhile,“traditional”issues still exist in international tax administration and cooperation;therefore,we should accelerate the digital transformation in order to create a harmonized tax environment.

关 键 词：税收管理 税收征管能力 “一带一路”倡议 国际税收 数字经济 

分 类 号：F810.42[经济管理—财政学]