中美国际税收规则的立场差异与评析

Differences and Comments on the Position Differences Between China and the United States in International Taxation Rules

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摘要国际税收规则牵涉各国经济利益,在全球治理中牵一发而动全身。在“大发展、大变革、大调整”的国际经济新背景下,国际税收规则也应与时俱进地进行调整。当前,作为世界主要经贸大国的中美两国,都面临跨国资本输入与输出并重的现实问题。虽然两国在政治理念、税收管辖权划分、利润分配方式等方面有立场冲突,但受经贸间高度依存关系的影响,也存在着合作机遇。文章评述了中外学者在国际税收领域有关中美之间立场差异以及应对之策的相关观点,剖析了冲突的原因,并倡议两国应始终践行多边主义,以开放、共赢、合作的态度共谋发展、寻找利益共同点,积极展开国际税收合作。文章对缓和中美经贸冲突,构建平等、包容、多元、高效的国际税收治理体系,提出了一种有效且可持续的方案。 International taxation rules involve the economic interests of various countries and play a leading role in global governance.Under the new background of“great development,great change and great adjustment” in the international economic environment,international tax rules should also be adjusted with the times.At present,China and the United States,as the world's major economic and trade powers,are both faced with the practical problem of both the import and export of transnational capital.Although the two countries have conflicting positions in terms of political concepts,tax jurisdiction division,and profit distribution methods,there are also opportunities for cooperation due to the high interdependence between economic and trade relations.The article commented on the relevant views of Chinese and foreign scholars on the differences in positions between China and the United States and the countermeasures in the field of international taxation,analyzed the reasons for the conflict,and suggested that the two countries should always practice multilateralism,seek common development with an open,win-win and cooperative attitude,and actively carry out international tax cooperation to seek common interests.The article proposes an effective and sustainable plan to ease the Sino-US economic and trade conflict and build an equal,inclusive,diverse and efficient international tax governance system.

作者宋俞辰 Song Yuchen(School of Finance and Taxation,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区中南财经政法大学财政税务学院

出处《中南财经政法大学研究生论丛》 2022年第4期58-68,共11页 Journal of the Postgraduates of Zhongnan University of Economics and Law

基金 2020年度“中央部属高校基本科研博士生科学研究创新平台”资助项目(批准号202010418)。

关键词全球治理国际税收规则中美冲突合作共赢大国关系 Global Governance International Taxation Rules Sino-US Conflicts Win-win Cooperation Relations Between Major Powers

分类号 F81 [经济管理—财政学]