全球税收治理及中国参与的法治进路

The Rule of Law Approach to China's Participation in Global Taxation Governance

国际税收是全球治理体系的重要组成部分,在全球化背景下,加强税收的全球治理业已成为国际社会共识。全球税收治理领域形成了以二十国集团为主导,经济合作与发展组织提供技术支持和政策制定,联合国、国际货币基金组织、世界银行等积极参与的机制。全球税收治理是全球税收利益相关者的多元协同治理,既要重视传统国际税收硬法规范,还应广泛关注当事方自愿遵守和执行的国际税收软法。当前全球税收治理面临诸多挑战。中国参与全球税收治理的法治进路是:树立大国税务理念,担当大国税务责任;遵循《实施税收协定相关措施以防止税基侵蚀和利润转移的多边公约》相关规定,修订双边税收协定;税收法定原则入宪,适应跨境征税需要;确立消费地征收原则,完善服务增值税立法;引入强制披露规则,提高税收透明度;完善国内立法体系,构建系统反避税框架。

International taxation is an important part of global governanee system. A- gainst the background of globalization, the international community has reached a consensus on enhancing global taxation governance. The current mechanism for global taxation governance is dominated by G20, technically supported by OECD that makes the policies, and actively partic- ipated by the United Nations, the IMF, the World Bank, and so on. Global taxation governance is the coordinated governance by global taxation stakeholders. It not only attaches importance to the hard law of traditional international taxation, but also pays attention to the soft law of inter- national taxation voluntarily obeyed and implemented by countries. Currently global taxation governance is faced with many challenges. China should adopt the following rule of law approa- ches to the participation of global taxation governance： to establish the idea of big-power taxa- tion and undertake the taxation responsibility of a big power; to abide by the relevant provisions of Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting and to revise bilateral tax treaties in accordance of the requirements of the Convention; to enshrine the principles of taxation in the Constitution and adapt to the need for cross border taxation; to establish the principle of taxation in the place of consumption and im- prove the legislation on value-added tax; to introduce mandatory disclosure rules to improve tax transparency; and to construct a comprehensive anti-tax avoidance legal framework by improving domestic legislative system.