全球治理背景下国际税收秩序的挑战与变革

Challenge and Reform of International Tax Order under the Background of Global Governance

国际税收秩序是全球治理的重要组成部分。当前的国际税收秩序正面临全球化和数字化经营模式所带来的技术挑战以及国际政治经济格局演变所带来的规则主导权挑战。G20和OECD主导的"税基侵蚀和利润转移行动"标志着传统的国际税收秩序迎来了自其形成近百年以来的首次重大变革,此次变革从应对数字经济挑战、加强各国所得税制协调、修订传统税收规则、提高税收信息透明度和完善税收争端解决机制等五个方面重塑国际税收秩序。我国须客观评估此轮国际税改带来的挑战和机遇,立足于我国当前兼具居住地国和来源地国双重身份这一税收地位,从国内法和税收协定两个层面完善我国的国际税收管理体系,同时积极参与和充分利用现有的双边和多边税务合作平台,发挥金砖国家税务合作机制和中国国际税收政策研究中心在国际税收秩序形成过程中的协调作用,推动建立公正合理的国际税收新秩序。

As an important part of global governance, the traditional international tax order is encountering technical challenge brought by global and digital business models, and challenge brought by the changed power structure. BEPS, initiated by G20 and OECD, symbolizes the first major reform of traditional international tax order since its birth in the 1920s. BEPS intends to reshape the order from five aspects which include tackling the challenges of digital economy, strengthening the tax rules in different jurisdictions, revising the traditional rules, improving the transparency and dispute resolution system. China is advised to base on its position as both residence country and source country to safeguard its national interest and secure a justified and sound new order for international tax by way of participating and making full use of the existing platform for international tax cooperation, giving play to the designed Chinese Research Center for International Tax Policy as a coordinating platform, enhancing the research of basic theory for international tax to improve its capability for international tax governance.