| | | | | 全球区域性税收协调与中国税收政策取向 | | | 樊丽明;常世旺 | | | 随着区域经济一体化的发展,区域性税收协调已经成为税收国际协调的一个重要特征,并呈现出多区域、雁阵式发展,一体化程度不断加深,税收协调机制逐渐转变,运作更加务实等发展趋势。但区域性税收协调的过程并非一帆风顺,主权国家和区域性组织之间、区域内部发达国家与发展中国家之间、不同区域之间不可避免地存在矛盾。针对全球不断加深的区域性税收协调,我国应注重研究并适应其发展趋势,深化国内税制改革,积极参与区域性税收协调。
【作者单位】：山东大学经济学院
(樊丽明);山东大学经济学院(常世旺)
【关键词】：区域性经济组织;税收协调趋势;中国税收政策
【分类号】：F812.42
【DOI】：cnki:ISSN:1003-448X.0.2005-04-000
【正文快照】：
一、区域性税收协调的背景和目标区域性组织出现于20世纪50年代。根据其建立的出发点不同,大致可分为两个阶段:第一个阶段是20世纪50年代到70年代,这一时期区域性组织如华约、北约等建立的根本出发点在于强化政治和军事上的合作。第二阶段是80年代至今,这个时期出现、发展的区 | | |
| | |  推荐 下载CAJ全文  下载PDF全文 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | Regional Tax Coordination and Its Impact on the Chinese Tax Policy | | | Liming Fan and Shiwang Chang | | | With the development of regional economic integration, regional tax coordination has become an important feature of international tax coordination. The trends are presented by multi-regional and goose-array-like developments, further integration, the changing of tax coordination mechanism and more pragmatic operations. However, the process of regional tax coordination is not always smooth. There are unavoidable conflicts between member states and regional organizations, between developed and developing countries, and among regional organizations. Facing this situation, China should try to adapt to this trend, to reform its internal tax system and take part in the process of regional coordination actively.
【Keyword】：Regional Economic Organization Trend of Tax Coordination Chinese Tax Policy |
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