International Tax Cooperation Studies Between China And Russia

With the changes of the times,all countries' economies and trade have gradually moved toward the international arena,and their exchanges have also increased.In the course of economic exchanges,due to the different national conditions in different countries,the tax policies formulated and the tax structures established will naturally be different.Tax issues cannot be avoided naturally.Therefore,tax cooperation is very important for promoting the smooth trade exchanges between countries.On the one hand,it can promote economic and trade exchanges between countries,and on the other hand,it is conducive to building a good international tax environment.In recent years,China has been adhering to the five principles of peaceful coexistence and is committed to the construction of an international tax environment and has played a decisive role.As more and more countries have established economic and trade partnerships with China,China has also become more proactive in forming tax cooperation relations with other countries.Among them,Russia is one of the major countries along the “One Belt and One Road” and one of the five BRICS countries.Its importance is self-evident.How to improve the tax cooperation relationship with Russia has become the focus of all social circles.According to a statistical bulletin released by the General Administration of Customs of China,the import and export trade volume between China and Russia has increased year by year.However,the problems of double taxation,evasion,avoidance of taxation,distorted allocation of resources,and unfair taxation caused by differences in tax systems between China and Russia have hindered the in-depth development of bilateral economic and trade cooperation.Therefore,perfecting tax cooperation between the two countries is the general trend,which will play an important role in the development and exchanges between China and Russia.This article will take the difference in taxation between China and Russia as the entry point,and compare and analyze the taxation structure,taxation jurisdiction,major taxes,and the level of tax collection and management.Through comparison and analysis,it can be found that China and Russia have problems such as overlap of tax jurisdiction,unclear definition of non-resident enterprises,inconsistent definition of income tax base,tariff barriers,“grey customs clearance”,and different levels of tax collection and management.The above problems are not conducive to the smooth development of tax cooperation between China and Russia.In addition,the differences in the level of economic development and international economic status of the two countries,the lack of professional organizations and legal guarantees,and the lag in the content of relevant policy documents have also constrained the development of tax cooperation between China and Russia.Combining the problems caused by differences in tax systems between the two countries and other constraints,through analyzing the successful practices of EU tax cooperation,this paper proposes measures to deepen Sino-Russian taxation cooperation from the perspectives of income tax coordination,tariff coordination,and tax collection and management cooperation.The scope of cooperation in the income tax area,the clear definition of the income tax base,the gradual elimination of tariffs on trade complementary products,the improvement of China's domestic tax collection and management technology,the timely introduction of relevant legal documents by the two countries,adjustment and updating of taxation policies,establishment of third-party regulatory agencies,etc.