论文部分内容阅读
税收一体化是经济全球化的逻辑结果。从理论的角度分析,税收一体化需要经济一体化的发展和推动。税收一体化包括国家间税收原则、税制结构、税种、税收政策、税收征管等方面的趋同,体现为一体化发展的层次性、区域性、动态性和渐进性等特征。从现实可能性的角度看,税收一体化只是一种趋势,实现真正的税收一体化道路会漫长而曲折。但在税制设计理念上,则应坚持在立足本国国情的基础上树立国际化视野,增强税制的竞争优势和可持续发展。
Tax integration is the logical result of economic globalization. From a theoretical point of view, the integration of taxation needs the development and promotion of economic integration. Integration of taxation includes the convergence of tax principles, tax structure, tax types, tax policies and tax collection and management among different countries, and is characterized by the characteristics of hierarchical development, regionalization, dynamism and gradual progress. From the realistic possibility point of view, the integration of taxation is only a trend, and the road to realizing the true taxation integration will be long and tortuous. However, in the tax system design concept, we should insist on establishing an international horizons based on the national conditions of our country and enhance the competitive advantages and sustainable development of the tax system.