国际税收协调与我国的完善对策

国际税收竞争是自国际交往以来就存在的经济现象,它在促进国际间资本流动和资源配置方面曾发挥过不可低估的作用。但随着世界经济一体化程度不断深化,过度税收竞争的负面效应日益显露,各国纷纷寻找出路加强国际之间的税收协调。加入WTO后,适应国际潮流,制定适合我国现实的税收协调政策成为必然选择。

International Tax Cooperation and Our Country of Perfect Counter plans

It existed an economic phenomenon that International tax competition companied with international intercourse. It played an important role to promote international capital flowing and allot resources. But. with the development of the degree of economic integral whole, the negative effect that excessive revenue competition rears increasingly, all countries looks for ways to enhance international moderates. The affiliation adapt to the international current after the WTO, It is an inevitable choice to establish policies of keeping with our country realistic revenue cooperation treaty.