| 摘要: |
| 跨国公司是催生国际税收征管合作的主要驱动力。可以从两个维度看待跨国公司与国际税收征管合作的关系:一方面，跨国公司是国际税收征管合作最重要的规制对象；另一方面，跨国公司是催生、挑战、改变和发展国际税收征管合作的驱动力。因此，跨国公司与国际税收征管合作之间的关系，必然需要实现两个方面的转变:第一，从态度上来讲，实现跨国公司对国际税收征管合作从对抗和被动服从阶段向自愿服从和自愿配合阶段的嬗变。第二，从地位上来说，实现跨国公司从国际税收征管合作规制对象向参与者的转变。国际社会对此非常关注，并已经开始深入的调查研究和立法实践。我国也应当从加强与跨国公司的对话和合作、为大企业纳税人建立“量身定做”的税收服务、建立大企业税收风险反馈机制等方面做出积极应对。 |
| 关键词: 跨国公司 国际税收征管合作 自愿服从 参与者 |
| DOI： |
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| 基金项目:“中国企业跨国投资税收规划法律问题研究”(项目编号:FD2012020)。 |
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| MNEs and the International Cooperation on Tax Administration: The Evolution of Attitude and Status |
| YE Li-na |
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| Abstract: |
| Multinational Enterprises have become a main driver in the creation of international tax administration, and the relationship between MNEs and the international cooperation on tax administration can be viewed in two dimensions. on the one hand, MNEs are the most important regulation object of the international cooperation on tax administration. On the other hand , MNEs are a driving force of the creation, challenges, changes and developments of the international tax cooperation on tax administration. As a result, the relationship between MNEs and the international tax cooperation on tax administration should be realized in a two-fold transitions: the first one is the attitude aspect, which requires the transition from confrontation and passive obedience stage to voluntary compliance stage. While the second aspect lies in MNEs’ status, which requires the transition from the regulation object to aparticipant of the international tax cooperation on tax administration. This subject has attracted the international community’s attention, and a lot of further investigations and legal practices have been conducted recently. China should also make a passive response through such measures as to strength the dialogue and cooperation with MNE taxpayers, to provide tailor-made taxation services, and to build risk feedback mechanism for large taxpayers. |
| Key words: MNEs the international cooperation on tax administration voluntary compliance participant |
