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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。
With the development of economic globalization and the increase of international economic exchanges, the international coordination of taxation will also play an increasingly important role. The international coordination of taxation is the need of international economic exchanges and the need to promote the common prosperity of all countries. International coordination of tax revenue is mainly through tax reform, tax declaration and tax treaty, through regional coordination and coordination of international organizations. This paper discusses the necessity of international coordination of taxation, the content and main forms of international coordination of taxation and the development trend of international coordination of taxation, and puts forward some suggestions to improve the international coordination of taxation in our country.