经济全球化与我国的税收安全体系建设

经济全球化条件下有许多因素冲击到国家税收的安全 ,如税收国际竞争的挑战、跨国公司避税的影响、电子商务引发的税收流失、走私和骗取出口退税的侵蚀 ,等等。本文系统分析了上述这些方面 ,并且将全球化下国家税收安全体系的建设视为一项综合性的整体工程来构建 ,而不是作为一些分散的项目来实施。

Economic Globalization and the Construction of China's Revenue Security System

Economic globalization could raise lots of issues on tax. A series of factors, for example, internatoinal tax competition, multinational enterprises tax avoidance and tax evasion, tax erosion resulted from electronic commerce, smuggle and deceit in tax-return for stimulating export,etc, can all decrease the security of state revenue. The article analyses these aspects and proposes a perfect income maintenance program as a whole instead of separating fragments.