中国参与全球税收治理法律问题研究

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中国参与全球税收治理法律问题研究

Research on Legal Issues of China's Participation in Global Tax Governance

作者：

崔晓静

分类：

法学经济学部门法学管理经济学财政学税务管理学经济法学

关键词：

国际税收税收管理国际税法研究中国

出版日期：2020-08-01

ISBN：978-7-5203-7146-9

页数：298

点击量：24

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内容简介
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内容简介

本书深入研究了中国参与全球税收治理中面临的重大挑战和法律应对问题。本书不仅丰富了全球税收治理的基础理论研究，深入探讨了全球税收治理的基本架构，还对全球税收治理中诸如后BEPS时代的常设机构、受控外国公司税制、税收协定滥用和无形资产转移定价等重要问题进行了深入的探讨和剖析，结合中国参与国际税收行政合作的重要实践，从实证层面分析提出了中国践行国际税收透明度高标准所应采取的最优措施与策略。最后，基于“一带一路”建设实践，提出了中国与沿线国家间双边税收协定在适用中所存在的诸多问题，以及相应的解决方案与策略。同时，拓展了“一带一路”区域税收行政合作的完善与制度创新的新思路。

This book delves into the major challenges and legal responses faced by China in participating in global tax governance. This book not only enriches the basic theoretical research of global tax governance, deeply discusses the basic framework of global tax governance, but also discusses and analyzes important issues in global tax governance, such as permanent establishments in the post-BEPS era, controlled foreign company tax system, tax treaty abuse and intangible asset transfer pricing, and puts forward the optimal measures and strategies that China should adopt to practice the high standard of international tax transparency from the empirical level. Finally, based on the practice of the "Belt and Road" construction, many problems in the application of bilateral tax treaties between China and countries along the Belt and Road are proposed, as well as corresponding solutions and strategies. At the same time, it expands the new ideas of improving tax administrative cooperation and institutional innovation in the "Belt and Road" region.