| 国际化思维视角下对制衡国际税权的探讨 |
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| 引用本文： | 张凤莲.国际化思维视角下对制衡国际税权的探讨[J].特区经济,2007(5):83-85. |
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| 作者姓名： | 张凤莲 |
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| 作者单位： | 安徽财经大学,安徽,蚌埠,233030 |
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| 基金项目： | 安徽高校骨干青年教师科研资助项目;安徽财经大学科研项目 |
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| 摘 要： | 国际税权的国家主权性是产生国际间恶性税收竞争和国际逃避税的根源,要解决国际税收领域内这两大问题,有必要深入研究和借鉴关税自主权让渡的历史经验,对国际税权的国家主权性进行适度制衡,减少行使国际税权的负外部效应,最终实现世界各国共赢。文章最后提出我国国际税权行使路径的现实选择。
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| 关 键 词： | 国际税权 国家主权性 制衡 恶性税收竞争 国际逃避税 |
Probing into balancing international tax rights under the angle of internatio nalization thinking |
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| Zhang Feng Lian.Probing into balancing international tax rights under the angle of internatio nalization thinking[J].Special Zone Economy,2007(5):83-85. |
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| Authors: | Zhang Feng Lian |
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| Abstract: | It is State sovereignty of international tax power which make international evading tax and ill tax competition possible.To solve those problems,we can study history experience on customs duties sovereignty alienated.Then we can found it is necessary to moderately balance State sovereignty of international tax power.Through doing this,we can lessen negative outside effect of exercising international tax power.At last every country can win together.This essay lastly put forword our country's realitic path to exercise our country's international tax power. |
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| Keywords: | international tax power State sovereignty balance iiitax Competition international eVading tax |
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