The Research On Trendy Of International Tax Harmony And Policy

Tax is not only a major source of government revenue, but also an economicfoundation for national development and an important means of governmentmacro-control, so that the tax will affect a country’s economic and social development inmany ways. With the development of economic globalization, capital, labor, goods andother production factors are on a global scale flow. And from a view of tax point, such ascapital, labor, goods, etc. are all important elements of taxation. Therefore, thetransnational flow of taxation elements will inevitably lead to changes in a country’s taxjurisdiction, which means a tax on cross-border taxation elements, so inevitably bringsthe crossing and overlapping of tax jurisdictions. In order to safeguard their tax benefits,various countries actively participate in tax competition, competing for tax benefits. Atthe same time, countries have realized that the blind fight for tax benefits will lead toharmful tax competition, which is bad for the development of economic environment andcountry’s long-term interests. To solve the problem of tax equity allocation, on one hand,it is required that countries make some adjustments in the tax institution; on the otherhand countries should strengthen cooperation, formatting the mechanism of consultationand conciliation. International tax coordination would thus come into being.Based on the study of international tax coordination of practical issues, we analysisthe relevant policies. At first, the article introduces the basic concepts of international taxco-ordination and the relevant theory, focusing on the background of international taxcoordination; The second part, from three angles introduced international taxcoordination forms, including tax reform, the signing of agreements and internationalorganizations coordination The third part and the fourth part describes the current statusof international tax coordination and initiatives. On the basis of summing up practicalexperience and achievements, we analyze the problem and find the cause of the problem.Finally, the article targeted proposed some suggestions in order to provide a reference forthe tax department recommendations.