摘要
全球最低税率计划意在通过统一的最低企业税率标准重构数字时代国际资本流动新格局。这一美欧政治博弈下的合谋结果,对同为世界数字经济大国和出口大国的中国施压意图明显,若无法有效应对此次挑战,将严重阻碍中国经济高质量发展。面对以全球最低税率计划为主要内容的国际税收改革,如何以国内大循环和全国统一大市场为支撑,有效吸收和利用全球要素和市场资源,强化参与国际税收秩序重构,将成为新国际形势下中国构建更高水平对外开放新格局亟待解决的关键问题。文章通过梳理全球最低税率计划的提出背景与具体内容,分析此次税改对中国的影响,并基于市场经济、制度优势等理论视角,解释了以全国统一大市场建设应对全球最低税率计划的有效性与现实意义。
The Global Minimum Corporate Tax Rate Plan(GMCTRP)aims to restructure a new pattern of international capital flows in the digital era by setting a unified minimum corporate tax rate standard.As a result of this collusion under the political game between the United States and Europe,China,also as a major digital economy and exporter,has obvious targeting and pressure intentions.If it cannot effectively respond to this challenge,it will seriously hinder the sustainable high-quality development of China's economy.Facing the GMCTRP as the main content of the international tax reform,how to support domestic circulation and unified market,effective absorption and utilization of global elements and market resources and strengthen the international tax order reconstruction,will become a key problem that China needs to solve urgently in building a higher level of opening-up in the new international situation.By sorting out the background and specific content of the GMCTRP,this paper analyzes the impact of the tax reform on China,and explains the effectiveness and practical significance of the global minimum tax rate plan with the national unified market construction based on the theoretical perspectives of market economy and institutional advantages.
作者
陈林
王佳莹
Chen Lin;Wang Jiaying
出处
《社会科学战线》
北大核心
2024年第1期54-61,281,共9页
Social Science Front
基金
国家自然科学基金青年项目(72203048、72303045)
广东省哲学社会科学规划基础理论研究重大项目(GD21ZDZYJ01)
广东省自然科学基金面上项目(2022A1515011107)
广东产业发展与粤港澳台区域合作研究中心中央高校基本业务费资助项目(23JNLH01)
广州市人文社会科学重点研究基地粤港澳大湾区经济发展研究中心委托项目(2023JNUZS02)。
