A Study On Legal Strategy Promoting The Discourse Power In International Taxation Of China

China has gained a marvelous international influence with stable politics, surprisingly quick development of economy and gradually reinforced comprehensive national strength in more than 30 years since it picked up the policy of reform and open-up. Accordingly, China went a bumpy and hard way to get the discourse power in international taxation. China is still in a disadvantageous position in international-taxation discourse power’s terms in spite of an insistent reform of tax revenue system, continuous improvement of legal system of taxation, an increasing number of countries that signed international taxation agreements together with China and a larger amount of talents in the realm of international taxation. How to promote the discourse power in international taxation, protect the economic interests of the Chinese transnational enterprises and safeguard the national interest becomes an urgent problem with regard to international taxation when China is changing from a net importer of capital to a net exporter of capital.There has no systematic research yet in this regard, so, focusing on the China’s discourse power in international taxation the author writes the article, in ways of historical analysis, induction and comparative study, on the basis of collecting the latest materials and referring to knowledge of other disciplines. Firstly, the article elucidates the definition of discourse power, discusses the relation between the law and the discourse power and then expounds on the international-taxation discourse power and the legal system of the international-taxation discourse power. Secondly, the article analyzes the necessity and possibility for China to promote the discourse power in international taxation with cases and enumerates factors that affect China’s discourse power. What’s more, the article retrospect chronologically the history of China’ international-taxation discourse power, and meanwhile, reveals the difficulties that China maybe encounters in the course of promoting international-taxation discourse power. Last but not least, the article comes up with five strategies for promoting the discourse power in international taxation:setting up correctly a kind of guiding thought over international tax levying and governing; strengthening the legal basis of discourse power through the national power tactically; cultivating mightier capacity of engaging in international-taxation activities; enhancing the international-taxation competence and improving the international-taxation legal system; taking advantage of the convenient position to intensify reasonable claims.The end of this article is to provide useful advice for making international-taxation strategies, training brilliant international-taxation talents, improving the competence of innovation in international taxation, protecting the economic interests of the Chinese transnational enterprises and safeguarding the national interest in better ways.