税收国际协调

税收国际协调与会计准则全球趋同关系之辨析

The Relationship between International Tax Coordination and Global Convergence of Accounting Standards

试论税收国际协调的理论与实践

Theories and Practice on International Coordination of Taxation

税收国际协调主要通过税制改革、税收宣言和税收协定的方式，通过区域协调和国际组织协调来完成。

It is completed through regional and international organization coordination in the forms of tax reform , tax declare and tax convention .

首先对税收国际协调所依循的两个基本原则&效率原则和公平原则的内涵进行探讨，并对各种学说和观点进行评析。

It starts with the two basic principles , i.e. the principles of equality and of efficiency , which must be held in the process of international coordination in tax . And then , it makes some comments on diversified theories and their points of views .

第四章从国际税收竞争到国际税收协调。

In this chapter , some equity and efficiency considerations of international tax competition is presented .

如果缺乏必要的协调，那么税收国际冲突的增加将会产生损害世界利益和其他国家利益的负效应。第3章对税收国际协调进行理论分析。

Without necessary coordination , the increasing clashes would unavoidably do harm to the economic interests of other countries and of the world as a whole . - 3-Chapter III makes theoretical analyses of international coordination in tax .

我国电子商务立法要遵循税收中性原则、税收公平原则、税收效率原则、以现行税制为基础的原则和维护国家税收主权和国际协调合作的原则。

The legislation of electronic commerce in our country needs to follow the principles of litmusless taxing , fair taxing , efficiency taxing , taking the current taxation as the foundation and the maintenance tax sovereignty and the international harmony cooperation .