税收服务高水平对外开放的路径选择  

Path Selection of Taxation Serving the High-Level Opening-up

作　　者：张国梁 杨素 孙金刚 代志新 ZHANG Guoliang;YANG Su;SUN Jingang;DAI Zhixin

机构地区：[1]国家税务总局税务干部学院 [2]中国人民大学财政金融学院 [3]国家税务总局广州市税务局

出　　处：《国际税收》2024年第6期39-46,共8页International Taxation In China

摘　　要：作为国家宏观调控的重要工具,税收在服务推进高水平对外开放进程中扮演着重要角色,能够在统筹国内国际两个市场两种资源、增强国际经济合作与竞争新优势方面发挥关键作用。本文基于税收服务高水平对外开放的内在逻辑,分析既往的成功实践和当前面临的现实挑战,从继续完善现行税制体系、探索开放型税收制度创新、积极谋求国际税收合作、深度融入国际税收治理等四个方面,提出税收服务高水平对外开放的政策建议。As an important tool of national macroeconomic regulation and control,tax plays an important role in high-level opening-up,and enhances international tax cooperation and new advantages in competition.Based on the internal logic of tax serving the high-level opening-up,the paper analyzes the successful practices in the past and the current challenges,and puts forward policy suggestions for taxation serving the high-level opening-up from four aspects,including continuing to improve the current tax system,exploring the innovation of tax system,actively seeking international tax cooperation and deeply integrating into international tax governance,

关 键 词：税收 高水平对外开放 国际税收合作 国际税收治理 

分 类 号：F810.42[经济管理—财政学]