“一带一路”税收治理:回顾与展望  

The Belt and Road Initiative Tax Governance:Retrospect and Prospect

作　　者：马蔡琛[1] 龙伊云 MA Caichen;LONG Yiyun

机构地区：[1]南开大学经济学院

出　　处：《国际税收》2023年第10期27-34,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);国家社会科学基金一般项目“高质量发展视域下的中国直接税间接税体系改革研究”(项目编号:21BJY076)的阶段性研究成果。

摘　　要：“一带一路”倡议提出以来,我国与其他共建国家在税收征管方面的合作不断深化,在释放经济活力、完善“一带一路”税收征管合作机制以及推进税收征管系统智能化等方面取得诸多成就,但目前仍面临跨境个人所得税费负担有待减轻、“走出去”企业税收支持体系有待完善以及数字经济国际税收合作有待加强等方面的挑战。未来还应优化跨境个人所得税费负担、强化企业境外所得税收协调,并探索数字经济国际税改应对之道。Since the introduction of the Belt and Road Initiative,China and other Belt and Road countries have continuously deepened the cooperation in tax collection and administration and made many achievements in releasing economic vitality,improving the Belt and Road Initiative Tax Administration Cooperation Mechanism,and promoting the intelligent system for tax collection and administration.However,it still faces challenges,such as reducing the tax burden of cross-border individual income,improving the tax supporting system for“going global”enterprises,and strengthening international tax cooperation in the digital economy.In the future,China should optimize the tax policy of cross-border individual income,strengthen the tax coordination of foreign income of enterprises,and explore ways to address the international tax reform of the digital economy.

关 键 词：“一带一路”倡议 税收协调 税收政策 治理绩效 

分 类 号：F810.42[经济管理—财政学]