推进高水平对外开放中的税收新发展——基于共建“一带一路”十周年经验的思考

New Development of Taxation in Promoting High-Standard Opening-up:Reflections Based on the Experience of the Tenth Anniversary of Jointly Building the Belt and Road Initiative

推进高水平对外开放是新征程我国推动高质量发展的重要内容,税收在其中发挥着关键性作用。本文总结我国共建“一带一路”十周年的成功经验,以及税收在服务“一带一路”建设进而助力高水平对外开放中的具体实践,结合新征程推进高水平对外开放的新内涵和新要求,提炼我国税收在持续服务高水平对外开放进程中的新发展及新方向,为新征程上做好税收工作尤其是国际税收工作提供理论思考。

Promoting the high-standard opening-up is an essential part of China's new journey toward high-quality development,and taxation plays a key role in it.This paper summarizes the successful experience of the 10th anniversary of the Belt and Road Initiative,as well as the specific practices of taxation in serving the construction of the Belt and Road Initiative to further boost high-standard opening-up.By integrating the new connotations and requirements of promoting high-standard opening-up in the new journey,this paper analyses the new developments and directions of China's taxation in the process of continuous service of high-standard opening-up,providing theoretical reflections on how to handle the taxation work especially international taxation work well,on the new journey.