摘要
本文以"一带一路"沿线的中亚、东南亚国家为研究对象,对比分析两者与我国在经济贸易、产业结构、税收制度和政策方面的异同。结合当前区域经济一体化发展和全球打击税基侵蚀以及利润转移的新动态,提出应顶层设计"一带一路"国际税收协调规则、因地制宜地深化国际税收协调途径、实施更加开放完善的开放型税收政策等建议,实现税收与"一带一路"战略的全面对接,为资本和企业"走出去"保驾护航。
In this context, this paper focuses on the Central Asian and Southeast Asian countries along the ＂The Belt and Road＂, and analyzes the similarities and differences between the two in economic trade, industrial structure, tax system and tax policy. In the light of the new developments of regional economic integration and the global fight against tax base erosion and profit transfer, putting forward the international tax coordination rules of top-level design, deepening international tax coordination approach, implementing more open and perfect taxation policy, and realizing the relationship between taxation and the strategy of ＂all along the way＂ by the international tax coordination rules of top-level design ＂The Belt and Road＂ of comprehensive docking for capital and enterprises ＂going out＂ escort.
出处
《经济体制改革》
CSSCI
北大核心
2017年第4期162-168,共7页
Reform of Economic System
关键词
“一带一路”
区域经济合作
国际税收协调
税收协定
＂The Belt and Road＂
regional economic cooperation
international tax coordination
tax treaty
