【摘要】 稳步扩大制度型开放是顺应我国经济高质量发展和高水平对外开放新趋势的重要战略抉择。本文立足我国迈向“十五五”时期高质量发展与高水平对外开放的战略需求，系统探讨税收在制度型开放中的功能定位以及税收领域制度型开放的基本思路和改革路径。根据我国税收领域制度型开放所面临的外部挑战，文章提出相关应对建议：以深化自主税收开放破解治理失衡、增强战略主动；以国内税收治理经验贡献中国智慧、推动国际税收改革；以构建现代税制在国际税收竞争中占据有利位置，形成持久的税收制度吸引力；以高质量共建“一带一路”促进税收协同治理，提升税收制度性话语权。更多还原

【Abstract】 Steadily expanding institutional opening-up is an important strategic choice in response to China’s new trends in high-quality economic development and high-level opening-up.Based on the strategic needs of China s high-quality development and high-level opening-up during the 15th Five-Year Plan period,this paper systematically explores the functional positioning of taxation in institutional opening-up,as well as the basic approach and reform pathways for institutional opening-up in the taxation field.Considering the external challenges faced by China’s tax-related institutional opening-up,the paper proposes relevant suggestions,including deepening autonomous tax opening to address governance imbalances and enhance strategic initiative,contributing Chinese wisdom in domestic tax governance to promote international tax reform,building a modern tax system to secure a favorable position in international tax competition and create lasting institutional attractiveness,advancing high-quality Belt and Road cooperation to foster coordinated tax governance and strengthen China’s institutional discourse power in taxation.更多还原