摘要
本文以劳动价值论和公共产品理论为基础,在中心——外围模型框架下,由计税基础到征税权力,由独立等价交换下的个体需求满足到强制等价交换下的集体受益共担,将国际税收利益分配的逻辑起点回归到政府贡献这一政府征税的权力基础上来,对OECD在应对BEPS行动计划中提出的"利润应在经济活动发生地和价值创造地征税"的原则,以"市场主体"和"政府"两者共同参与的角色、互补一体的关系为解读基础,对重构国际税收秩序议题进行了初步讨论。
Based on the theory of labor value and public products, under core-periphery framework, from tax base to the authority of tax imposition, from the individual needs under independent equivalent exchange to decentralizing risks and sharing profits under mandatory equivalent exchange, this paper brings the logic standpoint of interest division for international tax back to the government contribution the authoritative basis of government tax imposition; and also makes an initial discussion for reconstructing international governance order from the following aspects, including the principle of ＂profits are taxed where economic activities take place and value is created＂presented by OECD BEPS Project, the joint roles and complementary relationship of ＂market entity＂ and ＂government＂ for interpretation.
作者
曹明星
杜建伟
Mingxing Cao Jianwei Du
出处
《国际税收》
CSSCI
北大核心
2016年第10期47-50,共4页
International Taxation In China
关键词
政府贡献
价值创造
国际税收
Government contribution Value creation International tax
