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	论国际税务合作法律机制的新发展及我国的对策; Research on the Latest Development of International Cooperation Mechanism for Tax Matters
	张泽平
	2013-03-15
关键词	国际税务合作 同行评议 情报交换 争端解决 international cooperation for tax matters peer review information exchange dispute resolution
英文摘要	随着经济全球化趋势进一步向纵深发展,国际税务合作机制已突破传统的双边合作和区域性多边合作模式,全球性合作平台正在形成。国际税务合作领域从避免双重征税扩展到税收情报交换和税款协助征收,税收情报交换机制和国际税收争端解决机制进一步完善。税收同行评议作为一项全新的合作机制,极大地推动了全球范围内的税收透明度建设。我国宜确立多元化的国际税收政策目标,在加强税收征管以增加财政收入的同时,强调优化企业的国际税收环境,增强本国企业的国际竞争力,为“走出去“战略服务;通过国内法规及实践的完善和专业人才的培养,更充分地参与国际税务合作,推动公正合理的国际税收秩序的建立。; With the deepening of economic globalization,the international cooperation mechanism for tax matters has gone beyond bilateral and regional mode,and the worldwide multilateral mode is taking shape.The scope of cooperation has been broadened to cover avoidance of double taxation,information exchange and tax collection.The systems for information exchange and dispute resolution have been improved.As a newly born system,the peer review has contributed a lot to the tax transparency in different countries.China is advised to set up multiple policy targets.Importance should be attached to the perfection of tax environment in the benefits of competitiveness of national enterprises while the fiscal revenue is still a major concern.International cooperation should be enhanced to ensure an international tax order with fairness and rationality through the revision of existing laws and regulations and the inputs of professional talents.; 教育部人文社会科学研究基金项目“全球化背景下国际税收行政合作机制研究”(11YJC820173)的阶段性成果
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/100084]
专题	法学院－已发表论文
推荐引用方式 GB/T 7714	张泽平. 论国际税务合作法律机制的新发展及我国的对策, Research on the Latest Development of International Cooperation Mechanism for Tax Matters[J],2013.
APA	张泽平.(2013).论国际税务合作法律机制的新发展及我国的对策..
MLA	张泽平."论国际税务合作法律机制的新发展及我国的对策".(2013).

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