人民币国际化进程中相关税收政策问题研究

A Research on Tax Policy in the Context of RMB Internationalization

本文在对人民币国际化进程进行简要回顾的基础上,将现有税收政策与当前和未来推进人民币国际化进程中的某些不适应问题进行了分析,指出人民币国际化进程中对实体经济和虚拟经济的影响会波及到跨境贸易、离岸账户、利率、汇率等方面税收政策的实施,并对税收政策如何调整提出近期和中远期的优化思路和具体对策。

With a brief review on the internationalization of RMB, this article analyses the incompatibility between the current tax policy and the internationalization of RMB, then it points out that the impact of RMB internationalization on the real and fictitious economy will affect the implementation of tax policies concerning cross-border trade, overseas account, interest rate and exchange rate. Finally the article proposes short-term and long-term improvement strategies and specific solutions of the tax policy.