发展中国家税收捐赠问题

Developing Countries' Tax Donation Issues

对发展中国家提供税收捐赠缘起于对官方发展援助资金削减的替代。它是短期内提高发展中国家税收治理能力、最终促进发展中国家国内收入汲取的重要途径,是国际税收善治的重要组成部分,是国际税收文明的演进。当前已经形成了多层次、多行为体的税收捐赠行动,捐赠领域广泛,捐赠的焦点集中在发展中国家的反避税能力构建上。但也存在捐赠实效性差、发展中国家缺乏话语权等问题。应当从协调捐赠者之间的行动、给予受赠国必要的话语权等方面做出努力。中国应充分利用国际社会提供的税收捐赠提高我国国际税收治理能力,在为其他发展中国家提供税收捐赠的过程中提升中国相关规则的影响力。

Tax donation is an alternative to the reduction of official development assistance. Firstly, it is an important way in strengthening domestic revenue mobilization in developing countries through improving developing countries＇ international tax governance ability in short terms. Secondly, it is an integral part of international good tax governance. Thirdly, it is the evolution of international tax civilization. Today, there has been shaped a multi - levels and multi - actors tax donation action, and the extent of tax donation is comprehensive, while the core axe focused in developing countries anti - tax avoidance capacity building. The problems are the weak effectiveness on tax donation and the lack of developing countries＇ voice. The following four recommendations axe tabled. Firstly, it coordinates the tax donators. Secondly, it provides tailor made tax aid based on donators＇ specific condition. Thirdly, to endow developing countries＇ necessary voice. Lastly, it encourages South - South assistance. Tax donation is supported by China. There are two China should take. The first one being to take full advantages of tax donation the international society provided so as to improve China＇ s international tax governance capacity while the second one being to provide tax donation for other developing countries so as to enhance the influences of China＇s relevant rules.