Research Of Further Deepening The Sino-Russian International Tax Coordination

After the 19 th Party Congress,the focus of China's international tax cooperation has shifted from implementing the G20' s international tax reform achievements and cracking down on international tax evasion to the plan of serving "the belt and road initiative",which is conducive to the formation of a new trend of comprehensive opening.Under this policy background,international tax coordination has become the backbone force to promote the overall opening to the outside world and strengthen the construction of "the belt and road initiative".Since joining the development strategy of the belt and road initiative,the economic and trade exchanges between China and Russia have also become closer and have achieved remarkable results.However,it is worth noting that due to political and historical factors,tax system differences and tax administration differences,China and Russia still have many difficulties and obstacles in the actual implementation of tax agreements,the full implementation of the Belt and Road Initiative and the deepening of economic and trade cooperation.Trade barriers still exist and the degree of economic integration is far from enough.This paper explores the reasons behind them and tries to explain and seek ways to deepen cooperation from the perspective of tax coordination.Through combing the basic theory of international tax coordination,this paper covers the meaning,content and influencing factors of international tax coordination.On this basis,it discusses the necessity of tax coordination between China and Russia,which lays a theoretical foundation for this paper.Firstly,the article analyzes the current situation of tax coordination between China and Russia.On the one hand,it is the coordination of direct taxes,such as signing tax agreements and other local tax coordination policies.It also makes a comparative analysis of Sino-Russian tax agreements.On the other hand is the coordination of indirect taxes,mainly the limited coordination of customs duties,and the coordination of tax administration.Secondly,the article makes a comprehensive analysis and comparison of the tax systems between China and Russia,including the comparison of macro tax systems,indirect taxes and direct taxes,and clarifies the focus and direction of tax coordination.Thirdly,the article draws lessons from the experience of establishing CAFTA and establishing great stone District,analyzes from two angles of tax system and tax administration,and draws inspiration for the development towards regional economic integration.In addition,combining the purpose of enhancing international cooperationin tax collection and management under the framework of BEPS,this paper puts forward concrete measures for tax coordination between China and Russia,analyzes from two aspects of tax system coordination and tax management coordination,and puts forward suggestions including tax system reform,improvement of tax agreement,step-by-step tariff coordination,and strengthening dialogue and consultation.