基于BEPS项目的全球税收治理框架探索:问题、影响及完善  

Exploring the Global Tax Governance Framework Based on the BEPS Project:Issues,Implications and Improvements

作　　者：洪菡珑 HONG Hanlong

机构地区：[1]福州大学法学院,福州350108

出　　处：《亚太经济》2025年第1期44-59,共16页Asia-Pacific Economic Review

基　　金：2024年福建省社会科学基金博士扶持项目“跨境税收争议解决机制的整体化研究”(FJ2024BF018)。

摘　　要：基于BEPS项目的全球税收治理框架遭受质疑的根本原因在于国家之间的结构性不平等,使发展中国家无法有效发声并争取利益。全球税收治理亟待解决的根本问题是保障国际税收谈判及决策的代表性与平衡性,这对于全球经济的均衡发展至关重要。一方面,参与全球税收治理的国家既要认清不同国家在资源、能力和相对议价实力上的差异,也要帮助发展中国家提升税收治理能力建设;另一方面,完善BEPS包容性框架的民主性与透明度有助于促进全球税收治理向更加公正合理的方向发展。同时,中国作为世界第二大经济体,应担负起大国责任,发挥应有的作用。The fundamental reason why the global tax governance framework based on the BEPS project has been questioned is the structural inequality among countries,which prevents de-veloping countries'from effectively speaking out and fighting for their own interests.The funda-mental issue of global tax governance that needs to be resolved is to ensure the representativeness and balance of international tax negotiations and decision-making,which is crucial for the balanced development of the global economy.On the one hand,countries participating in global tax gover-nance should recognize the differences in resources,capabilities and relative bargaining power of different countries,and should help developing countries to improve their tax governance capacity.On the other hand,improving the democracy and transparency of the inclusive framework of BEPS will help promote the development of global tax governance in the direction of greater jus-tice and rationality.At the same time,China,as the world's second largest economy,should shoul-der its responsibility as a major country and play its due role.

关 键 词：BEPS 包容性框架 全球经济治理 全球税收治理 

分 类 号：F831[经济管理—金融学]