开放型经济新体制与国际税收合作新要求

A Study of New Open Economic System and New Demands for International Tax Cooperation

在构建开放型经济新体制的新时期中,推动国际税收合作是我国税收适应经济新常态与服务国家战略全局的重要任务。在总结回顾我国参与国际税收合作进程的基础上,通过学习体会习近平主席加强全球税收合作的重要指示,提出了树立大国税收理念、完成国际税收合作新使命的观点,并侧重从国际税收理论现代化的角度,就如何体现大国税收进行了阐述。

In the new era of building a new open economic system, promoting the international tax cooperation is the important task of the tax to adapt to New Normal Economy and bolster national strategy. Based on reviewing process of international tax cooperation and learning President Xi Jinping＇ s speech about global tax cooperation, this paper proposed the idea of building up powerful national taxa- tion and fulfilling the demands of international tax cooperation. And from the perspective of serving modernization of taxation theory ,we explained how to reflect thoughts of powerful national taxation.