国际税收治理时代设定国际税务组织的思考

Thinking on the Setup of A World TaxOrganization in the Era of InternationalTax Governance

国际税收治理时代,设定国际税务组织的必要性有三:一是解决世界税基划分的公地悲剧;二是保障国际税收公平与效率;三是维护良性的国际税收竞争秩序。从可行性来看,国际税务组织的设定已经具备一定的政治、法律和经济基础。国际税务组织的候选人之争主要集中在世界贸易组织、经济合作与发展组织和联合国。联合国所具有的政治合法性基础和对国际税收治理公平参与的保障能力使其成为最可能的人选。国际税收组织应当涵盖包括提供国际税收合作的平台、确保国际税收分配公平等基本功能。鉴于国际税务组织的设定成立将是一个长期的过程,在中短期内,中国仍然应当坚持国家税收主权原则以保护本国税收利益;积极参与南北合作同时重视南南合作以力争自身乃至发展中国家整体在国际税务组织成立过程中的话语权;坚定支持联合国税收委员会升级为政府间国际组织等立场和对策。

T he necessities to set a world tax organization in the era of international tax organization lies in the following three points:the first one being the set-tlement of the common tragedy in the international tax base division,the second one being the security of equity and efficiency in international taxation while the third one being the maintaining of the good international tax competition order.So far as feasibility,there have been shaped political basis and legal basis as well as economic foundation for the setup of a world tax organization.T he competition in the candidate to the world tax organization are the World T rade Organization,the Organization of Economic and Development,the United Nations.T he political legitimacy foundation and the capacity in the securing of the international tax distribution equity that the UN possess give the United Nations the most promising candidate to the world tax organization.T he world tax organization should assume functions such as an international tax cooperation forum,a preserver of international tax equity etc.Considering the fact that the setup of world tax organization is absolutely a much long run,as the largest developing countries in the world,in the short or intermediate term,China should take the following standpoints and countermeasures:the first one,to insist the national sovereignty principle all the same so as to protect our tax benefits;to take part in the North-South cooperation actively,to attach much importance to the south-south cooperation for the sake of ourselves’and even the overall developing countries’voice in the progress of the international tax organization establishment;to firmly support the upgrading the UN T ax Committee to the intergovernmental body firmly.