On The International Coordination Of Tax And Its Impact On The International Political Impact

As the international political and economic changes in the development of the situation, among international political relations have also become very close. This is the pattern of international politics at the turn of the century, the most notable features. Along with goods, capital, personnel, labor, and other elements of the internationalization of the economy, taxes are no longer limited to the relationship between a country's territory, international tax co-ordination between the adjustment has become an important form of tax, which is among the countries to deal with tax Interest in an important means in promoting international economic and political exchanges and cooperation plays an important role.Coordination of the original tax is a long task, since all countries have a tax system from the date of the need for coordination of tax revenue would have followed, the coordination of national tax jurisdiction, from international double taxation, tax evasion, and other international sanctions, is bound to rely on National tax authorities based on the principles of equality and mutual benefit of international coordination. And to promote international coordination of tax on the premise that national sovereignty under the jurisdiction of the tax. Despite the post-World War II, many international organizations, economic interest groups continue to divide portfolio, the state also increase or decrease in the number of changes, but as an independent sovereign entities in the country's basic still continue to exist, all of Independent States will not easily give up their Tax jurisdiction. When the contradiction between tax revenue and international issues, the best solution can only be mutual consultation and co-operation. On international tax issues and analysis of the study should never lose sight of the basic international economic and political background. The international coordination of tax on natural is no exception, revealing the coordination of international taxation on international politics and the impact of China's first response to the international coordination of tax revenue generated by the political background to make a all-encompassing definition.In countries not to give up tax revenue under the premise of sovereignty. The establishment of the supra-national boundaries similar to the function of the World Trade Organization to coordinate international organizations world-wide tax is not realistic. At present, various countries should be based on economic conditions in different countries to coordinate the implementation of different ways. To sum up the general, international tax co-ordination and co-ordination can be divided into the initiative to coordinate passive two broad categories. The tax is currently the main international coordination in order to coordinate the initiative mainly through international agreements and tax revenue in the form of integration to achieve. Initiative in coordination, international organizations, international tax co-ordination also play an important role.Through this concept of co-ordination of international taxation, political background, as well as the development of the analysis of the status quo, we have an initial analysis of international tax co-ordination of international politics. Economic globalization has a country's economic policy to the economic well-being of other countries brought about by external influences. When a country by reducing tax rates, provide tax incentives to attract flows of foreign elements, in other countries is bound to erode the tax base, while others take the same tax policy, international tax competition is inevitable. International Tax Competition in the growing context of a government set the goal of the tax system should take into account the constraints of international tax competition, tax policy and make adjustments accordingly in order to maximize access to economic globalization. In such a context of international politics, international taxation have encountered an increasing number of problems, not stop it in the economic sense, a single tax collection management and, more importantly, reflect the political level of international politics. Specifically, a country's tax policy changes, often beyond the borders of the scope of another country to take appropriate action, which led to the countries of the relationship between changes in the distribution of tax revenue and other countries are likely to cause harmful external influences. And the need for international coordination of tax revenue is based on this. It is the country to deal with the relationship between the tax benefits an important tool in promoting international economic and political exchanges and cooperation plays an important role. In order to attract the world today, the mobility of the tax base to start the competition, make more urgent the need for coordination.With regard to the need for international coordination of tax and the status quo, there are many scholars at home and abroad have been made earlier. As the world economy continue to speed up the integration process so that the national political and economic ties more closely to such an extent that in recent years to coordinate an international tax on the world political and economic impact of more pronounced in this regard, there are many scholars had extensive and in-depth discussion The research, and from different points of view are analyzed. For us a better understanding of international tax co-ordination of international politics has a far-reaching significance.I am in the international tax co-ordination of research, through a number of international tax experts in the field of research and analysis to understand and sort out my own taxes on international co-ordination of shallow. In the course of the study, I think we should dialectically the nature of international tax competition. International tax competition was first produced on a distinctive feature of the economic globalization cuts both ways: a sovereign state, international tax competition is to "double-edged sword" - with an appropriate degree of competition to improve efficiency of the allocation of tax policy, such as positive and Excessive competition will erode the tax base through serious damage to the sovereignty of other taxes. And promoting international coordination of tax should be based on "conditions-based, comprehensive look at, and take part in the competition, the promotion of co-ordination" principle, we participate in international tax competition at the same time should pay attention to the coordination of international taxation, tax revenue in the development of countermeasures will be to promote international coordination as a tax constraints To be taken into consideration all. The establishment of a unified multilateral coordination of international taxation system, designed to further the internationally recognized standard tax system, which is many long-term dream. As the country is relatively independent of the economic interests of the economy exists to achieve this ideal goal to go through a long-term process. However, the world of international tax co-ordination and integration of regional revenue, a substantial boost to the achievement of this goal.