【英文篇名】

Regional Tax Coordination and Its Impact on the Chinese Tax Policy

【作者】

樊丽明;常世旺;

【作者单位】

山东大学经济学院;

【文献出处】

税务研究,Taxation Research Journal,编辑部邮箱2005年 04期

期刊荣誉：中文核心期刊要目总览 ASPT来源刊 CJFD收录刊

【关键词】

区域性经济组织;税收协调趋势;中国税收政策;

Regional Economic Organization Trend of Tax Coordination Chinese Tax Policy;

【摘要】

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。

【英文摘要】

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 coun...