摘要
随着跨区域国际经济合作的不断加强,税收营商环境愈加成为一国税收治理能力与国际竞争力的重要体现。为此,本文基于对RCEP典型国家--新加坡和澳大利亚--税收营商环境的分析,从区域经济一体化视角探寻我国税收营商环境的优化思路。具体而言,先对上述两国的税收营商环境及其优化进程进行客观研判,追溯其税收营商环境的具体成因,继而在总结两国税收治理先进经验的基础上,提出优化我国税收营商环境的可行方案。
With the continuous strengthening of cross-regional international economic cooperation,the tax business environment has increasingly become an important manifestation of a country's tax governance capability and international competitiveness.Therefore,based on the analysis of tax business environment of typical RCEP countries,including Singapore and Australia,this paper explores the optimization path of tax business environment from the perspective of regional economic integration.Specifically,the paper makes an objective study and judgment on the tax business environment and optimization process of the above two countries,traces the specific causes of the environment,and then summarizes the advanced experience of tax governance in Singapore and Australia,and finally proposes a feasible plan for optimizing the tax business environment in China.
作者
孙赫靖
刘畅
陈诺琳
SUN Hejing;LIU Chang;CHEN Nuolin
出处
《国际税收》
CSSCI
北大核心
2022年第6期54-62,共9页
International Taxation In China
基金
国家社会科学基金重大项目“新时代中国预算绩效管理改革研究”(项目编号:19ZDA071)
国家社科基金一般项目“高质量发展视域下的中国直接税间接税体系改革研究”(项目编号:21BJY076)
天津市哲学社会科学规划青年项目“减税降费背景下天津市财政高质量发展路径研究”(项目编号:TJY21-022)的阶段性研究成果
天津市高校“青年后备人才支持计划”资助。