“一带一路”税收征管合作机制优化研究  

A Study on Continwous Improvement of the Belt and Road Initiative Tax Administration Cooperation Mechanism

作　　者：国家税务总局广东省税务局“一带一路”税收合作研究课题组 梁若莲 A Research Group of Guangdong Provincial Tax Service of the State Taxation Administration on the BRI Tax Cooperation

机构地区：[1]不详

出　　处：《国际税收》2024年第8期74-81,共8页International Taxation In China

基　　金：国家税务总局税收科研课题“现代化国际税收体系研究”(项目编号:2023YB07)的阶段性研究成果。

摘　　要：共建“一带一路”倡议为推进经济全球化健康发展和完善全球治理体系作出了积极贡献。在此背景下,“一带一路”税收征管合作机制成为税收服务更高水平开放型经济新体制建设的重要成果之一。本文探讨“一带一路”税收征管合作机制的四个创新特质,并基于合作机制取得的成效和面临的现实挑战,从丰富税收征管合作成果和持续深化合作机制自身建设两个视角提出优化合作机制的具体建议。The Belt and Road Initiative has made positive contributions to promoting the healthy development of economic globalization and improving the global governance system.In this context,the Belt and Road Initiative Tax Administration Cooperation Mechanism has become one of the important achievements of the new system construction to serve the open economy at a higher level.This paper discusses the four innovative characteristics of the Belt and Road Initiative Tax Administration Cooperation Mechanism,and provides specific suggestions to optimize the cooperation mechanism from the perspectives of the tax administration cooperation outcomes and the mechanism construction,based on its achievements and challenges.

关 键 词：共建“一带一路”倡议 “一带一路”税收征管合作机制 税收征管 税收合作 

分 类 号：F810.42[经济管理—财政学]