国际税收体系的现行问题与发展方向分析

International Tax: Problems and Future Development

国际税收体制正在经历一场巨大的变革。G20国家和经合组织引领的BEPS行动计划已改变了传统的组织形式和法律框架,敦促了多边协议和全球信息交换的进程。但是,国际减税之战和欧盟的数字服务税提议也直指现行国际税收体系的不足。本文结合特朗普税改、共同申报准则、欧盟数字服务税提议、目的地税制等国际税收前沿问题,探讨如何在美国的单边行动中争取利益,如何更合理地分配国家间的征税权利,如何在全球信息过程交换中保障纳税人的应有权力,以及如何避免有害、逐底的税收竞争。

International tax system is going through a period of rapid transformation. The Base Erosion and Profit Shifting( BEPS) project led by the Organization for Economic Cooperation and Development( OECD)was built upon the traditional business models in the 20 th century. Though BEPS promotes multilateral cooperation and enhances tax transparency,many problems remain unsolved,as the 21 st century economy is a digitized one,where the traditional international rules can no longer properly address the tax rights broadly. This paper discusses the major challenges by focusing on the Trump Tax Reform,Common Reporting System,European Commission’s Digital Services Tax,and Destination-based Tax,and aims to find an approach to allocate countries’ taxing rights,protect taxpayers’ legal rights and prevent harmful tax competition. At the end,this paper talks about the policy implications for China.