当前国际经济政治与国际税收关系的七个问题

Seven Issues Concerning the Current International Economy and Politics and International Taxation Relations

长期以来,笔者坚持国际经济决定国际税收、国际政治制约国际税收的研究思路,研究主权运用与税收协调的辩证表现,关注特定时期国际税收关系"不变"与"变"的对立统一。沿着这一基本思路,本文从当前国际经济政治的变化入手,对国际税收关系的可能调整进行研究,提出并分析了七个新问题:顺全球化与逆全球化、贸易保护与多边发展、合作共赢与孤立主义、政策运用与税收共治、境内税制与边境税制、减税新潮与协调机制、国际环境与中国税改。

For a long time, the author insists that the research approaches of international taxation should be decided by international economy and constrained by international politics, the sovereign governance and taxation coordination should be studied dialectically, and the international taxation relation between not-change and change should be paid concerns in special period of time based on the law of unity of opposites. In the light of the fundamental idea, the paper analyzes the adjustment and reform of international tax relations from the perspective of international economic politics, and puts forward seven new problems in the international tax relations： globalization and anti-globalization, win-win cooperation and isolationism, trade protection and multilateral development, policy application and tax co-governance, domestic tax system and cross-border tax system, tax reduction and coordination mechanism, international environment and Chinese tax reform.