摘要
"一带一路"税收征管合作机制是我国税务部门落实"一带一路"倡议的税务实践,是推动"一带一路"国家或地区之间增进理解互信、促进沟通交流和共同繁荣发展的税收合作平台。本文从中国作为倡导国的角度,在深入分析"一带一路"税收征管合作机制显著特点的基础上,重点从构建"一带一路"税收征管合作机制的基础、动力、形成和内容等方面论述其理论依据,并进一步阐述构建"一带一路"税收征管合作机制的世界意义,为未来推进"一带一路"税收征管合作机制进一步走深走实、行稳致远提供了理论基础和支撑。
The Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM),implemented by Chinese tax authorities to facilitate the Belt and Road Initiative,is a key tax cooperation platform for promoting mutual understanding,trust and communication among the Belt and Road countries/regions.From the perspective of China,the initiating country,based on a thorough analysis of the significant characteristics of the BRITACOM,the paper introduces the rationale behind it by focusing on the foundation,driving force,formation and components of the BRITACOM,and then further elaborates on the practical significance of the establishment of the BRITACOM,which will provide a theoretical foundation and support for the steady and sustainable development of the BRITACOM.
出处
《国际税收》
CSSCI
北大核心
2020年第6期8-12,共5页
International Taxation In China
基金
国家税务总局税务干部进修学院引进人才科研启动项目“‘一带一路’税收征管合作机制研究”课题阶段性研究成果。
