摘要
中国深度参与国际税收全球治理、提高国际话语权,既是中国国力增长的必然结果,也是中国高质量增长的客观需要和构建人类命运共同体的主动选择。在参与国际税收全球治理的过程中,中国需要关注经济增长,把握中国新时代的阶段性特征,以"一带一路"建设为主线,持续优化营商环境,提升国际税收合作水平,加强国际税收前沿问题的研究。
China’s deep participation in the global governance of international taxation and the improvement of international discourse are not only the inevitable result of China’s national strength growth,but also the objective need of China’s high-quality growth and the active choice for building a community with a shared future for humankind.In the process of participating in the global governance of international taxation,China needs to pay attention to economic growth,grasp the phase characteristics of the new era of China,take the Belt and Road Initiative as the main clue,continuously optimize the business environment,improve the level of international tax cooperation,and strengthen the research on the frontiers of international taxation.
出处
《国际税收》
CSSCI
北大核心
2020年第1期24-28,共5页
International Taxation In China
关键词
国际税收治理
“一带一路”倡议
税收征管合作
Governance of international taxation
The Belt and Road Initiative
Tax administration and collection cooperation