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本文首先分析了优惠税制国际协调与规制的理论基础,对支持优惠税制和反对优惠税制的观点进行了剖析,指出了优惠税制国际协调与规制的理由,并阐明了税收优惠及其国际规制与投资自由化的关系问题。接着,本文对优惠税制国际协调与规制的主要法律实践进行了评析,指出:经合组织和欧盟对优惠税制的国际协调做了积极努力,但因为它们基本上都是站在发达国家的立场看待问题,因而或是未能取得成功,或是影响力有限。目前,WTO可能是对优惠税制进行国际协调与规制的最佳场所,通过贸易与投资的连接可以将税收优惠问题纳入WTO多边贸易规则的调整范围。
This article first analyzes the theoretical foundation of international coordination and regulation of preferential tax system, analyzes the viewpoints of supporting preferential tax system and anti-preferential tax system, points out the reasons of international coordination and regulation of preferential tax system, and expounds the tax preference and its international regulation and investment The question of the relationship of liberalization. Then, the article reviews the major legal practices of the international coordination and regulation of the preferential taxation system, pointing out that the OECD and the EU have made active efforts in the international coordination of the preferential taxation system, but since they are basically all viewed from the standpoint of the developed countries The problem, therefore, either failed or had limited influence. At present, the WTO may be the best place for the international coordination and regulation of the preferential taxation system. Through the connection of trade and investment, the issue of preferential taxation can be included in the adjustment of WTO’s multilateral trade rules.