本文選題：歐盟 + 稅收協(xié)調(diào)　； 參考：《湖南師范大學(xué)》2004年碩士論文

【摘要】：經(jīng)濟(jì)全球化的發(fā)展使國家之間的經(jīng)濟(jì)聯(lián)系日益擴(kuò)大和深化，使各國間稅收分配關(guān)系變得錯(cuò)綜復(fù)雜，從而導(dǎo)致國際間的稅收沖突或矛盾的逐漸增多，由此提出了加強(qiáng)國際協(xié)調(diào)的必要性。然而，國際稅收協(xié)調(diào)的理論依據(jù)是什么，現(xiàn)實(shí)中的制約因素有哪些，其發(fā)展的前景如何，等等，這些問題都是需要認(rèn)真加以分析的。由于經(jīng)濟(jì)全球化是在國際不平等經(jīng)濟(jì)格局條件下發(fā)生和發(fā)展的，因此，如何通過稅收國際協(xié)調(diào)來促進(jìn)我國稅收政策與制度的國際協(xié)調(diào)性，以增強(qiáng)我國經(jīng)濟(jì)與世界經(jīng)濟(jì)的融合程度，，也是需要具體深入研究的問題。 眾所周知，歐盟是實(shí)現(xiàn)區(qū)域經(jīng)濟(jì)一體化的最成功的例子，歐盟作為國際稅收協(xié)調(diào)成功的典范其稅收協(xié)調(diào)政策與制度的成功經(jīng)驗(yàn)也有很多值得我們學(xué)習(xí)的地方。對(duì)其進(jìn)行深入的研究是具有現(xiàn)實(shí)意義的。因此本文藝國際經(jīng)濟(jì)法理論為基礎(chǔ)，運(yùn)用理論分析和現(xiàn)實(shí)分析相結(jié)合，宏觀分析和微觀分析相結(jié)合，歷史研究和現(xiàn)實(shí)研究相結(jié)合的方法，對(duì)歐盟稅收協(xié)調(diào)問題進(jìn)行較為全面和系統(tǒng)的分析，提出自己的見解。同時(shí)征對(duì)我國的情況，對(duì)如何促進(jìn)我國稅收政策的國際協(xié)調(diào)程度提出了相應(yīng)的對(duì)策建議。
[Abstract]:With the development of economic globalization, the economic relations between countries are increasingly expanded and deepened, and the tax distribution relations between countries become more and more complicated, which leads to the gradual increase of international tax conflicts or contradictions. Therefore, the necessity of strengthening international coordination is put forward. However, what is the theoretical basis of international tax coordination, what are the constraints in reality, what is the prospect of its development, and so on, these problems need to be seriously analyzed. Since economic globalization takes place and develops under the condition of international economic inequality, how to promote the international coordination of China's tax policy and system through international tax coordination? In order to enhance the integration of China's economy and the world economy, it is also a problem that needs to be studied in depth. As we all know, the European Union is the most successful example to realize the regional economic integration. As a successful example of international tax coordination, the EU has a lot of successful experience of tax coordination policy and system. It is of practical significance to study it in depth. Therefore, based on the theory of international economic law of literature and art, the methods of combining theoretical analysis with practical analysis, macro-analysis with micro-analysis, historical research with realistic research, This paper makes a more comprehensive and systematic analysis of EU tax coordination and puts forward its own views. At the same time, the author puts forward some countermeasures and suggestions on how to promote the international coordination of China's tax policy.
【學(xué)位授予單位】：湖南師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類號(hào)】：D99

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前4條

1 陳楠;中國與東盟自貿(mào)區(qū)稅收協(xié)調(diào)法律問題研究[D];華東政法大學(xué);2010年

2 張之利;中國—東盟自由貿(mào)易區(qū)稅收協(xié)調(diào)研究[D];西南政法大學(xué);2010年

3 束維維;歐盟稅收協(xié)調(diào)法律制度研究[D];安徽大學(xué);2012年

4 張淑梅;國際稅收協(xié)作法律問題研究[D];天津財(cái)經(jīng)大學(xué);2012年

本文編號(hào)：1852555