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要适应经济全球化的新形势,重构国际税收秩序,就必须重新审视国际税收利益分配的基本原则,反思税收管辖权的理论基础问题。因此,在经济全球化背景下,我国必须立足于国内法与国际法这两条路径,对实施税收管辖权进行审思与展望,重视其概念的厘定与规则的运用,并最终实现从理念到法条的过渡和从概念到行动的转变。从国内税收治理的角度而言,应进一步厘清税收管辖权“取”与“用”的逻辑;从国际税收治理的角度而言,应进一步研究税收管辖权“争”与“让”的逻辑;国内税收管辖权的治理关键在于纳税人同意权的强化,国际税收管辖权的治理关键在于税收管辖权规则的更新。
To adapt to the new situation of economic globalization and to rebuild the international tax order, we must re-examine the basic principles of the international tax revenue distribution and reflect on the theoretical basis of tax jurisdiction. Therefore, under the background of economic globalization, our country must base itself on the two approaches of domestic law and international law, reviewing and prospecting the implementation of tax jurisdiction, emphasizing the determination of its concepts and the application of rules, and finally realizing the transition from idea to law The transition of the article and the transition from concept to action. From the perspective of domestic tax administration, we should further clarify the logic of tax jurisdiction “take ” and “use ”; from the perspective of international tax administration, we should further study tax jurisdiction “dispute ” and “Let ” logic; the key to the governance of domestic tax jurisdiction lies in the strengthening of taxpayers’ right of consent. The key to the governance of international tax jurisdiction lies in the updating of tax jurisdiction rules.