本文關(guān)鍵詞： 國(guó)際經(jīng)濟(jì)政治 國(guó)際稅收關(guān)系 新問題　出處：《國(guó)際稅收》2017年03期 　論文類型：期刊論文

【摘要】：長(zhǎng)期以來(lái),筆者堅(jiān)持國(guó)際經(jīng)濟(jì)決定國(guó)際稅收、國(guó)際政治制約國(guó)際稅收的研究思路,研究主權(quán)運(yùn)用與稅收協(xié)調(diào)的辯證表現(xiàn),關(guān)注特定時(shí)期國(guó)際稅收關(guān)系"不變"與"變"的對(duì)立統(tǒng)一。沿著這一基本思路,本文從當(dāng)前國(guó)際經(jīng)濟(jì)政治的變化入手,對(duì)國(guó)際稅收關(guān)系的可能調(diào)整進(jìn)行研究,提出并分析了七個(gè)新問題:順全球化與逆全球化、貿(mào)易保護(hù)與多邊發(fā)展、合作共贏與孤立主義、政策運(yùn)用與稅收共治、境內(nèi)稅制與邊境稅制、減稅新潮與協(xié)調(diào)機(jī)制、國(guó)際環(huán)境與中國(guó)稅改。
[Abstract]:For a long time, the author insists that international economy decides international tax, and international politics restricts international tax, and studies the dialectical expression of sovereignty application and tax revenue coordination. Focusing on the unity of opposites between "invariance" and "change" of international tax relations in a specific period. Along with this basic thinking, this paper, starting with the current changes in international economic and political affairs, studies the possible adjustment of international tax relations. Seven new problems are put forward and analyzed: globalization and inverse globalization, trade protection and multilateral development, cooperation and isolationism, policy application and tax administration, domestic tax system and border tax system, tax reduction trend and coordination mechanism. International Environment and China's tax Reform.
【作者單位】： 廈門大學(xué)經(jīng)濟(jì)學(xué)院;廈門國(guó)家會(huì)計(jì)學(xué)院財(cái)稅研究所;
【基金】：國(guó)家社科基金項(xiàng)目《新常態(tài)下中國(guó)自由貿(mào)易試驗(yàn)區(qū)與實(shí)體經(jīng)濟(jì)和虛擬經(jīng)濟(jì)互動(dòng)機(jī)制研究》(編號(hào):15BJL009) 財(cái)政部項(xiàng)目《中國(guó)關(guān)稅稅目稅率調(diào)整的中長(zhǎng)期規(guī)劃研究》 福建省社會(huì)科學(xué)基金項(xiàng)目《“一帶一路”戰(zhàn)略下提升福建省對(duì)外開放水平的稅收支持體系研究》(編號(hào):FJ2016B248)的階段性研究成果
【分類號(hào)】：D81;F811.4

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1 鄧力平;和諧世界新理念下的國(guó)際稅收關(guān)系研究[N];中國(guó)稅務(wù)報(bào);2006年

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