摘要
随着"一带一路"倡议的深入推进,我国与沿线国家的经贸合作规模不断扩大。我国积极推动"一带一路"税收征管合作,与许多国家签订了双边税收协议,但双重征税和企业避税问题引起了不少国家间的涉税争端冲突,而相互协商程序、区域性贸易争端解决机制的不完善是其重要原因。因此,需从适时引入强制性程序、建立"一带一路"涉税争端解决中心、依托亚投行构建约束机制、完善立体式税收服务和健全税收征管合作机制等方面完善涉税争端解决机制。
With the promotion of the the Belt and Road,the scale of economic and trade cooperation among China and the countries has been rapidly expanded.China has actively promoted the Belt and Road tax collection and management cooperation,and has signed bilateral tax agreements with many countries in the world.However,the double taxation and tax avoidance have caused conflicts among many countries,and the mutual negotiation procedure and the imperfect regional trade dispute settlement mechanism are important reasons.Therefore,we should introduce mandatory procedure timely,establish a the Belt and Road tax dispute settlement center,rely on the investment bank’s building up restraint mechanism,improve the three-dimensional tax service and management cooperation mechanism to better the tax dispute settlement mechanism.
作者
宋丽颖
王琰
SONG Li-ying;WANG Yan(School of Finance and Economics,Xi’an Jiaotong University,Xi’an 710061,China;Mianyang Taxation Bureau of State Administration of Taxation,Mianyang 621000,China)
出处
《经济体制改革》
CSSCI
北大核心
2021年第4期146-151,共6页
Reform of Economic System
关键词
“一带一路”
涉税争端
争端类型
解决机制
the Belt and Road
tax-related conflict
conflict type
resolution mechanism
