构建新时期国际税收工作新机制的思考——省以下税务机关视角

Some Thought on Establishing a New Working Mechanism of International Taxation in the New Era:From the Perspective of a Local Tax Authority

本文从分析新时期国际税收面临的新形势与新挑战入手,重新认识和定位了新时期国际税收的职能,结合重庆市税务局近几年的实践和探索,提出建立国际税收各业务体系内"服务—管理—调查"循环往复、持续改进的小循环,各业务体系间相互衔接、互相促进的大循环,形成大循环引导小循环、小循环推动大循环,循序渐进、螺旋上升的国际税收双循环运行机制。

Based on the analysis of the new situation and challenges faced by international tax in the new era,the paper rerecognizes and repositions the functions of international tax in this new period.Combined with the practice and exploration of Chongqing Municipal Tax Service in recent years,the paper proposes the establishment of a double circulation operation mechanism within the systems of international tax.