当前国际税收机制的变革及其发展前景

The Reform of the International Tax Regime and Its Future Development

当前国际税收机制正经历百年变革,对国际投资和世界经济影响深远。本文从国际政治经济学角度,首先对国际税收机制的概念、构成及发展史进行界定和梳理,在此基础上重点剖析当前国际税收改革的动向,并对其未来发展做出展望。结论是税改后国际税收体制的外围变化剧烈明显,并将持续向多边化和多极化的新体制演进。

The International Tax Regime( ITR) is experiencing its first substantial transformation in almost a century,which will inevitably and deeply affect global investment and world economy. From the views of international political economy,the article first defines the concept of the ITR and combs its development history briefly,then concentrates on the critical analysis of the ongoing reform of ITR,and its future trend of development. The conclusion is that there are dramatic changes in the peripheries of the existing ITR,and it will continue to move towards a new regime of multilateralization and multipolarization.