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随着区域经济一体化的发展,区域性税收协调已经成为税收国际协调的一个重要特征,并呈现出多区域、雁阵式发展,一体化程度不断加深,税收协调机制逐渐转变,运作更加务实等发展趋势。但区域性税收协调的过程并非一帆风顺,主权国家和区域性组织之间、区域内部发达国家与发展中国家之间、不同区域之间不可避免地存在矛盾。针对全球不断加深的区域性税收协调,我国应注重研究并适应其发展趋势,深化国内税制改革,积极参与区域性税收协调。
With the development of regional economic integration, regional tax coordination has become an important feature of international coordination of taxation. It shows the development of multi-regional and wild goose baskets, the deepening of the degree of integration, the gradual transformation of the tax coordination mechanism and the more practical and pragmatic development trend. However, the process of regional tax coordination is not always smooth. There are inevitably contradictions between sovereign countries and regional organizations and between developed and developing countries within the region and between different regions. In response to the ever-deepening regional tax coordination in the world, our country should pay attention to studying and adapting to its development trend, deepen the reform of domestic taxation system and actively participate in regional tax coordination.