“一带一路”倡议下我国参与全球税收治理的思考

Some Thoughts on China’s Participation in Global Tax Governance under the Belt and Road Initiative

百年变局之际的世界格局正处于深刻调整和转型之中,全球治理体系亟须变革以适应新形势的发展。“一带一路”倡议赋予了中国参与全球治理的重大机遇,也为中国推动和引领全球税收治理变革搭建了平台。本文分析了全球税收治理变革的背景及其原因,梳理了“一带一路”倡议与参与全球税收治理之间的内在逻辑,提出“一带一路”倡议下参与全球税收治理变革的中国关切和对策建议,以推动数字经济下全球税收治理体系朝着有利于发展中国家和新兴经济体的方向发展。

The international landscape is in a deep adjustment and transition in responding to once-in-a-century changes,and the reform of global governance system needs to gather momentum answering to the changing circumstances and new requirements. The Belt and Road Initiative brings China major opportunities to participate in global governance, and also builds a platform for China to promote and lead the reform of global tax governance. Through analyzing the background and reasons of global tax governance reform, the paper sorts out the internal logic between the Belt and Road Initiative and the participation in global tax governance, and then puts forward China’s concerns and policy suggestions, so as to promote the development of global tax governance system under the digital economy in a direction that is beneficial to developing countries and emerging economies.