摘要
"百年未有之大变局"是当前和未来国际税收发展所对应的常态环境,把握因"大变革"而形成的"世界多极化、经济全球化、文化多样化、社会信息化"之世界格局变化趋势和"新旧动能转换、力量对比变化、体系深刻重塑"之大变局近期特征,对于中国国际税收研究十分必要。本文据此提出三个观点:一是要明确"百年未有之大变局"是研究国际税收的最重要国际背景;二是要把握"百年未有之大变局"对国际税收领域发展变化的全面影响;三是要依据"百年未有之大变局"来重新衡量和适时调整我国国际税收的研究重点。
The world is undergoing profound changes unseen in a century which are the normal environment for the current and future development of international taxation.Since the trends of global multi-polarity,economic globalization,cultural diversity and IT application in societies are surging forward,and the recent characteristics of new growth drivers replacing old ones,relative international forces changing faster,and global governance system reshaping profoundly are becoming increasingly prominent,it is necessary for China’s international taxation research to grasp the trends resulting from the major transformation of the world.Based on this,this paper focuses on three notes to these themes.First,the international background is a crucial one for studying international taxation.Second,it is essential to grasp the overall impact of the global major transformation on the changes in the international taxation field.Third,we must appropriately adjust the research focus of China’s international taxation based on the profound changes unseen in a century.
出处
《国际税收》
CSSCI
北大核心
2020年第2期3-9,共7页
International Taxation In China
关键词
百年未有之大变局
国际税收发展环境
国际税收研究重点
Profound changes unseen in a century
Environment for the development of international taxation
Research focus of international taxation
