试论税收国际协调的理论与实践

Theories and Practice on International Coordination of Taxation

随着经济全球化的发展及国际经济交往的增多,税收国际协调也将发挥越来越重要的作用。税收国际协调是国际经济交流的需要,也是促进各国经济共同繁荣的需要。税收国际协调主要通过税制改革、税收宣言和税收协定的方式,通过区域协调和国际组织协调来完成。本文论述了税收国际协调的必要性、税收国际协调的内容和主要形式以及税收国际协调的发展趋势,提出完善我国税收国际协调关系的建议。

International coordination of taxation will play the increasingly important role with the development of economic globalization and international transaction. It is the necessity of enhancing international transaction and promoting overall prosperity. It is completed through regional and international organization coordination in the forms of tax reform, tax declare and tax convention. This essay discusses the necessity, content, main forms and developing trend of international coordination of taxation, and offers suggestion of improving international coordination of taxation in China.