BEPS方略下的国际税收新秩序及中国应对措施

)New international tax order and China's Countermeasures under the strategy of BEPS

在经济全球化背景下,税基侵蚀与利润转移(BEPS)已成为当前全球最热议的税收议题之一。本文在系统回顾国际税收秩序背景与BEPS方略,梳理主要国家及地区的BEPS实践做法的基础上,对中国应当如何适应《BEPS行动计划》,努力实现中国国际税收现代化做出探讨。提出提升中国国际税收话语权以推动建立公正合理的国际税收新秩序,加强国家税收主权建设以防止税收流失和维护跨境税收新平衡,推进世界多极化进程以形成利润分享与税基良性竞争的国际税收新形势,更积极主动参与BEPS方略以促成符合国家根本利益及与国际发展趋势基本一致的中国国际税收新格局。

In the context of economic globalization,the tax base erosion and profit transfer(BEPS)has become one of the hottest tax topics in the world.After systematically reviewing the background of international taxation order and BEPS based strategy and combing the practice on BEPS of major countries and regions,this paper discusses how China can adapt to the'BEPS action plan',and strive to achieve the modernization of international tax.This paper puts forward of promoting China's international tax discourse in order to establish a new international order of fair and reasonable tax,strengthen the construction of tax sovereignty countries to prevent tax loss and maintain cross-border tax balance,promote the multipolarization of the world to form profit the new situation of profit-sharing and international tax base of healthy competition,more actively participate in the BEPS strategy to promote the new pattern of international tax China that conforms to the fundamental interests the state and is consistent with the international development trend.