中国税收协定政策与金砖国家税收合作

Tax Treaty Policy of China and Tax Cooperation among BRICS Countries

中国的税收协定政策具有注重保护来源国征税权,逐步向居民国角色转变,以及积极打击跨境逃避税行为的特点。这些特点与其他四个金砖国家的税收政策具有共性,因此可以作为金砖国家税收合作的一部分内容。同时,金砖五国应尽快找到共同的税收利益,以此为基础建立一个有效的沟通平台,开展渐进式的税收合作。

China＇s tax treaty policy demonstrates certain features such as protecting the taxing right of source state, gradually shifting to the role of resident state, and being active in fighting against cross-border tax evasion and tax avoidance. These are also the common features of the other four BRICS countries＇ tax treaty policy, and thus could be part of the tax cooperation content among BRICS countries. At the meantime, the BRICS countries shall find their common tax interests ASAP so as to establish an efficient platform for communication to carry out the tax cooperation progressively.