摘要
2024年,世界经济步入复苏进程,但不稳定、不确定因素仍然存在。面对世界经济的共同挑战,中国不断推进财税体制改革,深入开展国际税收合作,为全球发展繁荣贡献中国力量。近期,“谋划新一轮财税体制改革”的提出更是立足中国经济发展形势,服务中国经济发展的整体战略,从而必将为稳定经济增长、促进高水平对外开放和高质量发展作出贡献。但从国际视野来看,中国财税体制改革仍然面临一些挑战,包括:财政收入增长动能不足,财税政策与外贸增长的循环需进一步畅通;国际税收治理面临现实挑战;地缘政治风险冲击产业链供应链稳定性;等等。本文认为,加快财税体制改革,应立足国家利益,借鉴国际经验,围绕推动货物贸易、服务贸易、外资引进、“一带一路”建设和自贸区建设的高质量发展等方面持续发力,全面助力高水平对外开放。
In 2024,the world economy enters the process of recovery;however,instability and uncertainties still exist.Facing the common challenges to the world economy,China has been continuously promoting the fiscal reform,carrying out in-depth international tax cooperation,and contributing to global development and prosperity.Recently,"planning a new round of fiscal reform"is proposed which is based on China's economic development situation and serves the overall strategy of China's economic development,surely contributing to stabilizing economic growth and promoting high-level opening-up and high-quality development.However,from an international perspective,China's fiscal reform still faces some challenges.The paper argues that to accelerate the fiscal reform,we should base on national interests,learn from international experience,and continue to make efforts in promoting the high-quality development of trade in goods,trade in services,foreign investment introduction,the construction of the "Belt and Road Initiative"and the construction of free trade zones,so as to comprehensively support the high-level opening-up.
作者
龙泰格
何茂春
LONG Taige;HE Maochun
出处
《国际税收》
CSSCI
北大核心
2024年第6期3-14,共12页
International Taxation In China
