“一带一路”战略下的跨境税收问题初探——基于公司所得税法和国际税收协定的比较

发布时间：2018-02-23 20:14

本文关键词： “一带一路” 跨境税收公司所得税法双边税收协定　出处：《财经法学》2016年02期 　论文类型：期刊论文

【摘要】："一带一路"战略涉及沿线多个国家税法体系,我国与沿线国家之间的跨境税收问题不容忽视。从沿线国家的公司所得税法和国际税收协定相关法律规定的对比分析结果来看,沿线国家公司所得税名义税率普遍低于我国,"丝绸之路经济带"沿线国家与"21世纪海上丝绸之路"沿线国家的税收法律体系存在显著差异,我国"一带一路"税收协定网络具有国别差异化等特征。伴随"一带一路"战略的推进,三维法系冲突下的国际税收协调问题、"丝绸之路经济带"与"21世纪海上丝绸之路"不同区域路径下的协调目标差异、BEPS背景下的合作机遇与挑战等问题开始涌现,因此需要逐步确立"一带一路"辐射区域内的多边跨境税法协调原则,结合"一带"、"一路"区域各自的税法特征,在我国的税收实践中采取差异化跨境协调思路,并积极推动我国与沿线国家加强双边及多边税收征管合作。
[Abstract]:The "Belt and Road" strategy involves many national tax laws along the route. The cross-border tax problems between China and the countries along the route can not be ignored. From the comparative analysis of the corporate income tax laws of the countries along the route and the relevant laws and regulations of international tax agreements, The nominal corporate income tax rate of the countries along the route is generally lower than that of China, and there are significant differences between the countries along the "Silk Road Economic Belt" and the countries along the "Maritime Silk Road" in the tax legal system in 21th century. China's "Belt and Road" tax treaty network has the characteristics of country differentiation and so on. The problems of international tax coordination under the conflict of three dimensional legal system, the problems of cooperation opportunities and challenges under the background of "Silk Road Economic Belt" and "21th century Maritime Silk Road" under different regional routes are emerging. Therefore, it is necessary to gradually establish the principle of the coordination of multilateral cross-border tax laws in the radiation region of Belt and Road, combining the respective tax law characteristics of the "belt" and "one road" region, and adopting the idea of differentiated cross-border coordination in the tax practice of our country. And actively promote bilateral and multilateral tax collection and management cooperation between China and countries along the route.
【作者单位】：中央财经大学税务学院;中央财经大学中国财政发展协同创新中心;中央财经大学国际税务研究中心;
【基金】：中央财经大学中国财政发展协同创新中心的资助
【分类号】：D996.3

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