本文以劳动价值论和公共产品理论为基础,在中心——外围模型框架下,由计税基础到征税权力,由独立等价交换下的个体需求满足到强制等价交换下的集体受益共担,将国际税收利益分配的逻辑起点回归到政府贡献这一政府征税的权力基础上来,对OECD在应对BEPS行动计划中提出的“利润应在经济活动发生地和价值创造地征税”的原则,以“市场主体”和“政府”两者共同参与的角色、互补一体的关系为解读基础,对重构国际税收秩序议题进行了初步讨论。 Based on labor theory of value and public product theory, under the framework of center-periphery model, from the tax base to the taxing power, the individual needs under the independent equivalence exchange satisfy the collective benefit under the forced equivalence exchange On the basis of the government’s contribution to the government’s taxation power, the logic starting point for allocating international tax revenue returns to the OECD’s proposal in its response to the BEPS Action Plan that “profits should be taxed at the place of economic activity and the creation of value” The principle of “market main body” and “government” both participate in the role of mutual complementarity as the basis for the interpretation of the reconstruction of the international tax order issues were discussed.