Research Into Several Problems Of Chinese Practice In International Tax Coordination

Tax is the economic foundation for a country and is an important economic measure to implement macro-economic controll.So for a country,tax is of great significance to the economy,society,and comprehensive national strength.Some elements in tax law like product,capital,labour force and personnel are flowing all over the world due to economical globalization.So it is inevitable that the state taxing jurisdiction shows response.Meanwhile,countries are aware that it won't be helpful to solve the problems related if compete for tax interest blindly and endlessly.Therefore,on the one hand,it is necessary for a country to implement some adjustment on their own initiative. On the other hand, countries should make efforts through international means, strengthen information exchange between each other and form mechanism of tax coordination.The thesis mainly focuses on several existing problems arising from the process that China participates in international tax coordination,and to find out some countermeasures is also an important task.In the first chapter,the thesis introduce the basic theory ,especially the background of international tax coordination.In the second chapter.the approaches of international tax coordination are discussed here.And it is deemed that reformation of tax system,concluding international tax agreement and coordination through international organization are included.The third and fourth chapter are the keystones of the whole thesis.Here we firstly review the practice that China did in international tax coordination and summarize achievements and problems.Then we research the properties of international tax coordination and we hold that it is concession of economic sovereignty to some extent,efforts of providing international public products and the establishment of fair and orderly distribution system. Consequently, international tax coordination will be helpful for the maintenance of our economic sovereignty if it is properly carried through. So China should represent a more actively artitude.At last , the thesis studies on how to strengthen the ability to undertake international tax coordination.