高质量发展背景下RCEP成员国区域税收协调问题研究
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Research on Regional Tax Coordination among RCEP MemberCountries in the Context of High-quality Development
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    摘要:

    摘要:从税收政策协调的视角,运用比较分析与案例研究方法,深入探讨区域全面经济伙伴关系协定(RCEP)成员国在高质量发展背景下所面临的区域税收协调问题。系统梳理 RCEP 协定的签订背景、目标及其对成员国税收政策的潜在影响,并对 15 个成员国的税收制度进行横向比较,以识别由税制差异引发的潜在风险,如税基侵蚀、税收竞争及税收管辖权冲突等问题。研究揭示了当前 RCEP 税收协调实践中的诸多挑战,包括税收优惠政策的非均衡性、税收信息共享机制的欠缺以及税收征管合作的不足,并对如何优化 RCEP 成员国之间税收协调政策提出了建议。RCEP 成员国在税收政策层面需进行更深层次的协调以达成更广泛的共识:构建更有效的税收合作框架,以减少税收冲突:优化区域税收环境,以促进经济的均衡与可持续发展。研究不仅为 RCEP 背景下的区域税收协调提供了理论支撑,也为政策制定者在实践中提供了决策参考,强调了税收政策在推动区域经济一体化和高质量发展中的核心作用,凸显了加强国际税收合作、构建公正合理的国际税收秩序的重要性,具有重要的学术价值和实践意义。

    Abstract:

    This paper examines the regional tax coordination issues faced by member countries of theRegional Comprehensive Economic Partnership ( RCEP) in the context of high-quality development from theperspective of tax policy coordination, using comparative analysis and case study methods. "The article systematically reviews the background, objectives, and potential impacts of the RCEP agreement on member countriestax policies. lt also conducts a horizontal comparison of the tax systems of the 15 member countries to identifpotential risks arising from tax system differences , such as base erosion, tax competition, and conflicts of taxjurisdictions. The study reveals numerous challenges in current RCEp tax coordination practices , including theinequity of tax preferential policies , the lack of tax information sharing mechanisms, and insulicient tax admin.istration cooperation. It also proposes suggestions on how to optimize tax coordination policies among RCEPmember countries. Member countries of the RCEP need to conduct deeper-level coordination in tax policiesreach a broader consensus, and build a more effective framework for tax cooperation in order to reduce tax conficts, optimize the regional tax environment, and promote balanced and sustainable economic developmentThis study not only provides theoretical support for regional tax coordination under the RCEp but also offersdecision-making references for policymakers in practice. lt emphasizes the core role of tax policy in promotingregional economic integration and high-quality development and highlights the importance of strengtheninginternational tax cooperation and building a fair and reasonable interational tax order. The study holds significant academic and practical value.

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莫紫霄,叶 倩.高质量发展背景下RCEP成员国区域税收协调问题研究[J].重庆工商大学社会科学版,2025,42(2):108-119

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  • 在线发布日期: 2025-04-22