摘要
2013年9月和10月习近平主席分别提出建设“新丝绸之路经济带”和“21世纪海上丝绸之路”(下文简称“一带一路”,The Belt and Road,缩写B&R)的合作倡议,2016年第71届联大在文件中确认了“一带一路”倡议。自“一带一路”倡议发起以来,中国在沿线国家的投资逐年增加,但过程中海外投资“被坑税”现象屡屡发生,其主要原因之一就是跨境涉税争议的协调解决无法跟上走出去的步伐,导致中国企业海外投资顾虑重重。本文从跨境涉税争议的分析入手,结合我国“一带一路”跨境涉税争议解决现状,厘清存在的问题,并通过国际比较研究,对我国主导建立“一带一路”跨境涉税争议协调解决机制提出参考性建议。
In September and October 2013, Chairman Xin Jinping presented the cooperation initiative of "New Silk-Road Economic Zone" and "Marine Silk Road in 21 Century"(hereinafter referred to One Belt and One Road). 71st UN general meeting in 2016 endorsed the One Belt and One Road initiative. Since the beginning of the initiative, China gradually increased its investment in those countries within One Belt and One Road, there are increasing events of being taxed during the process as there is no coordination tax conflict mechanism system for trans-boundary tax issues. This results in the concerns in China overseas investment. The article began its discussion from trans-boundary tax conflicts, considered the current situation in this field, sort out current problems, and studied overseas practices and provided its coordination mechanism and suggestions.
作者
马龙
尚玮
Ma Long;Shang Wei
出处
《财政科学》
2019年第6期62-69,共8页
Fiscal Science
关键词
一带一路
跨境
涉税争议
协调解决
机制
One Belt and One Road
Trans-boundary Tax Issues
Coordination Mechanism
