税收服务高水平对外开放的实践、挑战与优化路径

Practices,Challenges,and Optimization Paths of Taxation Serving High-Level Opening-up

高水平对外开放是实现中国式现代化的必由之路。税收治理现代化是国家治理现代化的重要组成部分,提升税收服务高水平对外开放的治理水平,对于我国实现“双循环”发展格局、巩固外贸外资基本盘、提升全球税收治理话语权具有重要作用。本文在分析税收服务高水平对外开放实践经验及挑战的基础上,从完善进出口税收政策、加强进出口税收治理,推进国内税收制度改革、助力产业结构升级,持续优化税收征管服务、提升税收治理水平,参与国际税收规则制定、推动国际税收合作等方面,提出提升税收服务高水平对外开放能力的优化路径。

Promoting the high-level opening-up is the inevitable path to achieve Chinese modernization,and the modernization of tax governance is an important part of the modernization of national governance.Improving the governance level of tax serving high-level opening-up plays an important role in achieving China's"dual circulation"development pattern,consolidating the foundation of foreign trade and investment,and enhancing the discourse power of global tax governance.Based on the analysis of the practical experience and challenges of tax serving the high-level opening-up,the paper proposes optimization paths to improve the capability of tax serving the high-level opening-up from the aspects of improving import and export tax policies,strengthening import and export tax governance,promoting tax reform,supporting the upgrade of industrial structure,continuously optimizing tax collection and administration,enhancing tax governance,participating in the design of international tax rules,and promoting international tax cooperation.