摘要
本文认为,我国税务部门应贯彻“构建人类命运共同体”理念,执行“合理保护税源”与“科学涵养税源”并重的对内建设方针,遵循“深化合作、应对竞争”的对外发展策略,落实“共商共建共享共赢”的中国行动计划,不断提高自身征管能力建设,推动建立科学合理的国际税收治理体系。
China's tax authorities should implement the following policies:implementing the concept of“building a community with a shared future for mankind”,developing strategies appropriate for“rationally protecting tax sources and scientifically cultivating tax sources”,following the external development strategy of“deepening cooperation and coping with competition”,carrying out China's action plan of“extensive consultation,joint contribution,shared benefits and win-win results”,constantly improving its administration capability,and promoting the establishment of a scientific and rational system of international tax governance.
作者
张巍
魏仲瑜
Wei Zhang;Zhongyu Wei
出处
《国际税收》
CSSCI
北大核心
2019年第12期24-27,共4页
International Taxation In China
基金
吉林省教育厅项目“新时代中国国际税收竞争与合作战略研究”（JJKH20190741SK）的中期研究成果
关键词
国际税收征管竞合关系
人类命运共同体
国际税收治理
Competition and cooperation relationship of international tax collection and administration
A community of shared future for mankind
International tax governance
