共建“一带一路”背景下中非税收合作机制探析  

An Analysis on China-Africa Tax Cooperation Mechanism under the Belt and Road Initiative

作　　者：张泽忠[1] 许悦 ZHANG Zezhong;XU Yue

机构地区：[1]江西师范大学政法学院 [2]江西财经大学现代经济管理学院

出　　处：《国际税收》2023年第11期54-61,共8页International Taxation In China

摘　　要：当前,中非税收合作机制在中非合作论坛和“一带一路”倡议的推动下取得了较快发展,同时仍然面临着诸多挑战,如税收协定数量不足、协定内容差异性较大、缺乏跨区域税收合作公约及促进税收合作交流的配套机制等。为了推动“一带一路”建设高质量发展,应完善中非税收合作机制,包括加快与非洲国家签订税收协定、完善税收协定内容、签署跨区域税收合作公约、设立税收合作对话配套机制、加强税收能力建设等。At present,China-Africa tax cooperation mechanism has achieved rapid development under the promotion of FOCAC and the Belt and Road Initiative,but it still faces many challenges,such as insufficient number of tax agreements,large differences in agreement contents,lack of trans-regional tax cooperation convention and supporting mechanisms to promote tax cooperation and exchange,etc.In order to promote the high-quality development of the Belt and Road,it is necessary to improve the China-Africa tax cooperation mechanism,including accelerating the conclusion of tax treaties with African countries,improving treaty provisions,signing the convention of trans-regional tax cooperation,establishing supporting mechanism for dialogue on tax cooperation,and strengthening tax capacity building.

关 键 词：中非税收征管合作 避免双重征税协定 税收能力建设 “一带一路”倡议 

分 类 号：F810.42[经济管理—财政学]