摘要
发展中国家国内收入动员缘起于贸易自由化给发展中国家带来的收入降低压力,蒙特雷共识确立了其在国际议程上的重要性以及官方发展援助资金不可逆转的削减趋势这个"催化剂"。发展中国家国内收入动员对发展中国家自身乃至国际社会都有价值,发展中国家及国际社会也都为此进行了不懈的努力,并非常重视推动其发展。出现困境的原因表现在两个层面:发展中国家自身的原因包括税制结构存在问题、税收治理能力低下等因素;国际层面的原因则体现在国家之间税基分配规则的内在张力、税收竞争等方面。发展中国家进一步努力的方向应当是坚持推进现代化税制改革、加强税务能力构建等。国际社会的未来努力方向则应当是:在国际税收治理中给发展中国家以话语权,在国际税收分配中坚持国际税收分配公平原则,同时继续加强并协调捐赠者的行动。中国应从顶层设计高度的财税体制改革、全面提高税收治理能力等方面入手做出回应。
Developing countries' Domestic Revenue Mobilization originated from revenue reduction brought by trade freedom,the Monterrey Consensus which established its importance in international development agenda and the 2008 Economic Crisis' catalyst which is irreversible reduction trend of official development assisting funds.The issues of developing countries' Domestic Revenue Mobilization is valuable for the developing countries as well as the international communities and both of them have attached great importance on it and have promoted it by making great efforts.Meanwhile,there is two levels dilemma:from the level of the developing countries,the limiting elements lie in the shortcoming in their tax system,their lower tax governance capacity etc.,and the plight from international level is inherent tension in the division of tax base among countries,the tax competition and so on.The further efforts developing countries may make are to insist on promoting modern tax system reform and tax governance ability construction etc.,while the next step for the international communities to take are to give the developing countries right of voice in international tax base division,to adhere to the principle of equity division of international tax base,to strengthen and coordinate tax donators action.As for China,to carry on our reform on financial and tax system from the height of top-down design,to improve our tax governance capacity building roundly and so forth ways are recommended.
出处
《财经法学》
2016年第3期5-16,共12页
Law and Economy
基金
"中国企业跨国投资税收规划法律问题研究"(项目编号:FD2012020)
2015年教育部人文社会科学研究一般项目"环境税立法之环境税收入再循环机制研究"(项目编号:15YJA820024)
关键词
为发展筹资
国内收入动员
税收捐赠
税收善治
Financial for development
Domestic revenue mobilization
Tax donation
Good tax governance
