欧盟税捐调适及其对“一带一路”之启发

Tax Harmonization in the European Union and Its Inspiration to the B&R

一带一路已成为大陆重要的对外发展策略,而税捐在这个区域经济一体化的过程中,扮演极为重要的角色。本文对欧盟的税捐调适政策予以讨论,包括关税调适、增值税调适、企业所得税调适、反避税措施、反有害税收竞争、信息交换、消除重复课税与加强税捐调适之功能,并就其对"一带一路"税捐调适的启发予以阐述。

The Belt and Road Initiative(B&R) has become China's important foreign development policy, while taxation plays a vital role in this process of regional economic integration. This article discusses tax harmonization policies of the European Union, including tariff coordination, value-added tax coordination, enterprise income tax coordination, anti-tax avoidance measures, counteracting harmful tax competitions, information exchange, tax services, eliminating double taxation, enhancing the function of tax treaties and encouraging foreign enterprise investment, and elaborate on its inspiration to the B&R.