【作者】 贾军安；

【导师】 邓力平；

【作者基本信息】 厦门大学 ， 财政学， 2007， 博士

【摘要】 在目前经济全球化加速发展、各国间相互依赖更加紧密的情况下,一国的政策和行为越来越具有外部性特征,国际公共问题日益增多。在税收征管领域,一国政府越来越难以单独处理诸如国际偷逃税、国际避税、双(多)边预约定价税收问题、对电子商务征税、国际税收争端的解决等问题。这些问题的存在,对国际贸易和跨国投资的发展带来了巨大障碍。在国际税收政策协调和统一难以进展时,通过税收征管合作减轻和消除税收对跨国经济往来的障碍和扭曲,无疑是现实可行的选择。本文旨在研究税收征管国际合作的规律,以资借鉴。论文共分6章:第1章是论文的导论。主要对论文的选题意义、相关概念界定、文献综述、研究思路、理论基础与创新和不足作了介绍。第2章运用经验分析的方法,力图求证税收征管国际合作的必要性。本章从我国税收征管实际出发,系统梳理了一国税收征管中存在的问题和困境,指出这些问题的最终解决需要有效的国际合作。第3章运用理论分析方法,从当前的国际政治经济环境的描述入手,采用国际政治学和制度经济学理论工具和博弈论分析工具,分析在相互依赖的国际环境下,税收征管国际合作可行性与困境,提出相应国际制度的供给和创新可以解决这些困境。第4章研究分析目前税收征管国际合作内容与规范的演变及其规律,对存在问题进行了思考。重点研究范围包括国际税收情报交换、国际征税协助及国际税收争端解决三个主要方面,即税收协定范本第25、26、27条。第5章引进国际组织理论,从国际公共产品有效供给角度,对税收征管国际合作及其组织的现状、面临的困难与机遇进行分析,并对未来的国际税收组织的职能与性质提出了具体构想。第6章结合我国实际,力图分析我国作为一个正在崛起的发展中大国,在目前国际税收领域中面临的环境和所处的位置,并对我国如何参与征管合作和国际税收组织提出一些对策和建议。更多还原

【Abstract】 On condition of the rapid development of economic globalization and internationally close mutual reliance, there are more and more externalities of one country’s policies and administrations, as well as international public problems. In the area of tax administration, the government of a country is facing more and more difficulties when dealing with such problems as international tax evasion, international tax avoidance, bilateral/multilateral advanced pricing arrangements affairs, tax affairs on electronic commerce and solution to international tax disputes. These problems are seriously blocking the international trade and investments.For the difficulties of harmonizing tax policies of different countries, it is practically viable to mitigate or eliminate the impediments and distortions of tax on international economic exchange through international cooperation of tax administration (ICTA). This dissertation is to study the rule of ICTA so as to provide reference to governments. There are 6 chapters:The first chapter, as an introduction to the dissertation, is about the study significance, definitions of relevant concepts, review of literature, study design and structure, theoretical basis, innovations and limitations of the dissertation.In chapter 2, problems and difficulties of one country’s tax administration are systematically analyzed according to Chinese tax administration experiences in an experimental way, only to justify the necessity of ICTA.In chapter 3, the viability and difficulties of ICTA is theoretically analyzed, beginning from the description of present environment of international politics and economy, using the game theory and theory tools of international politics and institutional economics, with the conclusion that solutions to the difficulties lie in the supply and the innovations of international institutions relevant to ICTA.In chapter 4, the changing rules of the content and code of ICTA is studied, which mainly covers international exchanges of tax information, tax collection assistance, and resolution to the international tax disputes. In chapter 5, in order to ensure a better implementation of the international institutions, a more efficient supply of international public goods, the international organization theory is discussed, as well as the status, difficulties and solutions, characters and functions of ICTA organization.Chapter 6 attempts to analyze Chinese position, as the biggest developing country, in the environment of the international tax, and provides relevant suggestions to the way China takes part in ICTA and its organization.更多还原