涉税国际治理体系回顾与展望——写在中国加入WTO十周年之际

Tax—related System for International Governance; A Review and Prospect

本文回顾了中国加入WTO十年来涉税国际治理体系的发展变化,主要观点有三:一是WTO等多边性国际经济组织对税收问题的关注在持续;二是G20等国家间组织对税收问题的关注体现着国家利益的博弈;三是"国际税收对话机制"等国际税收组织的出现为涉税国际治理体系注入了新的活力。文章还对涉税国际治理体系在未来十年的走势进行了预测并提出了中国的应对之策。

This paper reviews the development of tax-related system for international governance after China＇s entry into WTO and argues that multilateral economic organizations including WTO have paid continuous attention to tax issues, that the concern of interstate organizations including G20 about tax issues has represented the balance of interests of nations and that the emergence of international tax organizations like International Tax Dialogue has gradually revitalized the system. The paper also forecasts the prospect of taxrelated system for international governance in the coming ten years and proposes some countermeasures for China.