提升中国税收话语权 推动国际税收规则发展——基于企业“走出去”角度

Improving the Discourse Power of China's Taxation and Promoting the Development of International Taxation Rules——from the Perspective of Enterprises' “Going out”

当前,"一带一路"建设如火如荼,企业"走出去"的步伐持续加快。本文从"走出去"中实现企业和国家利益有机统一出发,分析了我国参与国际税收规则竞争的不足之处,提出增强我国推动国际税收规则变革实力的建议。

Nowadays, the construction of ＂the Belt and Road＂ is increasing vigorously, and the pace of enterprises＇ ＂Going out＂ is quickened. Based on the idea of unifying the interest of country and enterprises, this paper analyzes the deficiency of China in taking part in the international tax rules competition, and then presents some suggestions on improving China＇s capacity of reforming intemational tax rules.