中国国际税收发展报告（2025）
| 书 名： |
中国国际税收发展报告（2025） |
| 英 文 名： |
DEVELOPMENT REPORT OF INTERNATIONAL TAXATION IN CHINA （2025）
|
| 作 者： |
曹静韬 著 |
| I S B N： |
978-7-5228-6008-4 |
| 丛 书 名： |
|
| 关 键 词： |
国际税收规则 税制协调 税制改革 |
| 出版时间： |
2025年08月 |
中文摘要
近些年来，随着数字经济的快速发展以及国际反避税的呼声日益高涨，国际税收规则的改革进程不断加快，引发了国内外学术界和各国政府的广泛关注。国际税收新规则的不断发展，不仅会影响我国涉外税收制度的改革方向，而且会对我国的对外贸易发展和资本、技术、人才等生产要素的跨境流动产生深刻的影响。2021年，中共中央办公厅、国务院办公厅印发了《关于进一步深化税收征管改革的意见》，明确提出要强化国际税收合作，持续推动全球税收治理体系建设，严厉打击国际逃避税，不断完善“一带一路”税收征管合作机制，为高质量“引进来”和高水平“走出去”提供支撑。
基于此，本报告结合国际税收的基本理论和逻辑框架，全景式描述和分析国际税收规则的发展变化以及在此背景下我国涉外税收制度的改革措施，深入研究国际税收制度的变革对我国国际贸易和生产要素的跨境流动产生的影响。从国际税收规则的基本理论来看，无论是旨在解决国际重复征税问题的国际税收协定范本，还是指导各国开展反避税工作的转让定价指南，都为各国税收制度的协调与合作提供了有益的参考。从国际税收的逻辑框架来看，无论是分析国际税收规则变化对我国的影响，还是探索我国的应对措施，都需要将研究视野从国内拓展到国际，将国际税收规则与国内经济社会发展状况结合起来，同时将对税制要素的研究延伸到税收征管领域，并将二者衔接在一起。
以上述理论框架为主线，本报告设置了总报告、政策篇、管理篇、借鉴篇、专题篇，一方面将研究视角“向外打开”，密切关注国际税收规则的发展变化及各国的反应；另一方面“向内聚焦”，及时跟进我国税收制度的改革措施，并深入分析这些改革对我国税收利益和国际经济交往的影响，体现了完整的国际税收体系。
同时，本报告以国际税收规则和各国税制改革的发展动态为重点，梳理和分析其对我国税制改革的影响，积极探索我国加强国际税收合作、推动全球税收治理体系建设的主要路径，以期为国际税改背景下的我国税制改革提供理论支撑和决策参考。
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