国际税收治理与“‘一带一路’税收征管合作机制”

International Tax Governance and the BRITACOM

当前,国内外形势正在发生深刻复杂变化,加快建立各国之间长期税收合作是必然趋势,创新国际税收治理体系进而加强全球经济治理是必然要求。本文以"‘一带一路’税收征管合作机制"(BRITACOM)为研究重点,分析我国在"一带一路"沿线国家间税收合作和国际税收治理中发挥的重要作用,研讨推动建立这一税收合作机制的理论与实践。

As today’s world is undergoing profound and complex changes, necessary long-term tax cooperation should be given a due priority. New forms for international tax governance should be attempted so as to enhance global economic governance. This paper discusses the important role the Chinese tax administration has played in the Belt and Road Initiative(BRI)and international tax governance in terms of the BRITACOM. Based on the achievements made, several theoretical and practical issues of the Chinese efforts in building such a mechanism are analyzed.