论国际税收秩序演进中的法制输出

On the Export of Legal System in the Evolution of International Taxation Order

法制输出是发达国家建立和维系传统国际秩序的重要途径之一。在以国际税收信息交换制度、税收争议解决机制和全球最低税制度的发展为代表的国际税收秩序演进过程中,充分体现了由发达国家以经合组织为平台,通过法制输出推动其国内立法国际化,建立符合其利益的国际标准这一传统路径。与“长臂管辖”或“国内法域外适用”相比,法制输出不仅有利于形成输出方旨在实现的国际标准,而且可以避免与他国法律效力之间的冲突。法制输出背离了国际法的生成逻辑。在当下国际税收秩序变革的关键时期,我国应充分认识法制输出对国际税收秩序走向的影响,增强我国在国际税收秩序变革进程中的主体意识;提升涉外法制建设的广度和深度,统筹推进国内法治和涉外法治;推动构建以联合国为主导的国际税收治理新平台。

The export of the legal system is one of the major approaches employed by developed countries to establish and maintain the traditional international order.In the course of the evolution of the international taxation order,which is represented by the development of the mechanism of international taxation information exchange,the mechanism of taxation disputes resolution and the system of global minimum tax,the traditional approach is fully embodied that developed countries internationalize their domestic legislation or practice by taking Organization for Economic Cooperation and Development as a platform to establish the order in their interests.Compared with"long-arm jurisdiction"or the"extraterritorial application of domestic law",the export of legal system is not only conducive to the formation of international standards that the exporting party aims to achieve,but also can effectively avoid conflicts with the legal effects of other countries.The export of legal system is contradictory with the generative logic of international law.In the key period of current reform of international taxation order,China should fully understand the impact of the export of legal system on the international taxation order,enhance its consciousness of being a subject in the course of international taxation reform order,upgrade the breadth and depth of foreign-related legal system construction,and promote the domestic and foreign-related rule of law in a coordinated manner,promote the establishment of a new platform for international tax gover nance led by the United Nations.