摘要
自"一带一路"倡议提出以来,我国与"一带一路"沿线国家的经贸合作得到极大发展。基于国内外经济社会背景,近年来几乎所有沿线国家均不同程度地推进了本国税制改革。本文梳理比较了2015年以来"一带一路"沿线60多个国家的税制改革情况,初步得出以下结论 :沿线多国积极推行简易税制以增强对中小企业的税收扶持;在特殊经济区域实施持续时间长、减免力度较大的税收优惠政策;直接税有增有减,体现出国别差异;增值税制度逐渐完善,烟酒油消费税税率普遍提高;税收管理电子化程度不断提升;多国积极参与BEPS行动计划,执行国别报告要求和税收情报自动交换。
Since the ＂Belt and Road＂ Initiative has been proposed, the economic and trade cooperation between China and the countries along the Belt and Road has been greatly developed. Based on the economic and social background at home and abroad, to varying degrees almost all countries along the Belt and Road have carried out domestic tax reforms in recent years. This paper summarizes the tax reforms carried out in more than 60 countries since 2015, and concludes as follows： a number of countries along the Belt and Road have actively introduced a simplified tax system to support small and medium-sized enterprises; enterprises located in special economic zones enjoy tax incentives with long duration; there are differences on direct tax reforms while some countries increase tax burdens and some decrease them; many countries have improved VAT system and raised consumption tax rates on tobacco, alcohol and fuel; electronic taxation management has been continuously improved; a number of countries have been actively involved in the BEPS action plan, and implemented Country-by-Country report requirements and automatic exchanges of tax information.
出处
《国际税收》
北大核心
2017年第5期26-31,共6页
International Taxation In China
基金
国家自然科学基金青年基金项目(71603299)
中央财经大学青年教师发展基金重点项目"国际税收协定
跨境资本流动与企业走出去--基于一带一路背景的分析"(QJJ1601)
中央财经大学中国财政发展协同创新中心的资助
关键词
“一带一路”倡议
沿线国家
税收政策
税制改革动态
The ＂Belt and Road＂ Initiative Countries along the Belt and Road Tax policy Dynamic tax reform
