论国际税收合作的基本原则  

On the Fundamental Principles of International Tax Cooperation

作　　者：张泽平[1] 徐溢桧 ZHANG Zeping;XU Yihui

机构地区：[1]华东政法大学国际法学院

出　　处：《国际税收》2025年第1期49-57,共9页International Taxation In China

基　　金：国家社会科学基金一般项目“全球最低税制度的国内立法转化研究”(项目批准号:23BFX080)的阶段性研究成果。

摘　　要：国际税收合作的基本原则是对国际税收合作具有全方位指导意义的基础性原则,主要包括主权原则、公平原则、单一征税原则和效率原则。在具体应用中应能动把握不同原则之间的协调关系,避免僵化或绝对化。联合国《国际税收合作框架公约权限范围》强调了在《国际税收合作框架公约》中专门规定基本原则的必要性,亦在内容上体现出主权原则、公平原则、单一征税原则和效率原则的主要内涵,但还存在内容过于宽泛、表述不够周全、逻辑归类不够合理等缺欠,有待在最终的联合国《国际税收合作框架公约》制定过程中进一步完善,以切实发挥基本原则对国际税收合作实践的指导作用。The fundamental principles of international tax cooperation are those having all-round guiding significance for international tax cooperation.These principles mainly include the principle of sovereignty,the principle of fairness,the principle of single taxation and the principle of efficiency.In specific application,we should actively grasp the coordination relationship between different principles to avoid rigidity or absolutism.The Terms of Reference for a United Nations Framework Convention on International Tax Cooperation emphasizes the necessity of specifically stipulating fundamental principles in the Framework Convention on International Tax Cooperation and also reflects the main connotations of the principles of sovereignty,fairness,single taxation and efficiency.However,there are still deficiencies such as overly broad content,incomplete expressions,and unreasonable logical classifications,which need to be further improved in the process of formulating the final Framework Convention on International Tax Cooperation to effectively play the guiding role of the fundamental principles in international tax cooperation practices.

关 键 词：国际税收合作 主权原则 公平原则 单一征税原则 效率原则 

分 类 号：F810.42[经济管理—财政学]