税收服务高水平对外开放的路径选择

Path Selection of Taxation Serving the High-Level Opening-up

作为国家宏观调控的重要工具,税收在服务推进高水平对外开放进程中扮演着重要角色,能够在统筹国内国际两个市场两种资源、增强国际经济合作与竞争新优势方面发挥关键作用。本文基于税收服务高水平对外开放的内在逻辑,分析既往的成功实践和当前面临的现实挑战,从继续完善现行税制体系、探索开放型税收制度创新、积极谋求国际税收合作、深度融入国际税收治理等四个方面,提出税收服务高水平对外开放的政策建议。

As an important tool of national macroeconomic regulation and control,tax plays an important role in high-level opening-up,and enhances international tax cooperation and new advantages in competition.Based on the internal logic of tax serving the high-level opening-up,the paper analyzes the successful practices in the past and the current challenges,and puts forward policy suggestions for taxation serving the high-level opening-up from four aspects,including continuing to improve the current tax system,exploring the innovation of tax system,actively seeking international tax cooperation and deeply integrating into international tax governance,