国家税收主权研究

【作者】 林霆；

【导师】 赵学清；

【作者基本信息】 西南政法大学 ， 法律， 2006， 硕士

【摘要】 全球化是我们这个时代的特征。全球范围内的经济、政治、法律等层面的交流与交融，对国际社会的基本形态乃至各国的国内事务都产生了深远的影响。日趋复杂化的国际税收问题是全球问题的重要方面。税收集中体现了国家的财政利益及其对经济生活的干预，对国际财政利益分配和国际投资有着至关重要的影响。在全球化背景下，国际税法突破原先的双边国家的税收利益合理分配的基本任务，向参与方的多边化、形式的复杂化发展。国际税法的产生及发展协调了主权国家间的利益分割，在一定程度上消除了全球化进程中的税收障碍的消极影响的同时，国家税收主权受到了各个层面的挑战和冲击。由于政治、经济实力以及历史因素等原因，发展中国家税收主权处于维护的弱势地位。然而，对国家税收主权的全方位挑战和侵蚀，并不意味着国家税收主权的消失。经过主权国家对之予以充分重视并采取合理对策应对，积极参与国际税收协调与合作，税收主权将在相对弱化和不断强化中交织发展，税收主权原则在国际税法中的根本基本原则的作用和地位更为凸现。本文从规范和实证两个方面探讨了国际税收主权原则在国际税法中的地位作用，较为全面论述了国家税收主权在全球化背景下受到的侵蚀和冲击，对我国维护税收主权的必要性和重要性及其实务对策作了探讨。 本文除导论和结语外，共由四个部分组成： 第一部分从国家主权的角度论述了国家税收主权的含义和特点，它由四小节组成。第一小节简要论述了国家主权概念的历史沿革和我国对于国家主权的基本立场；第二小节论述了国家经济主权的含义和内容；第三小节从经济、国际法、法律效力等角度论述了国家税收主权的含义、特性；第四小节探讨了衡量维护国家税收主权能力的标准。 第二部分在国际税法构架中探讨了国际税收主权原则在国际税法中的地位、作用，指出国家税收主权是国际税法的根本基本原则，在国际税法的形成和演进中占有重要地位。 第三部分论述了在全球化形势下，国家税收主权受到的冲击和侵蚀。它包括五个小节，第一小节论述了国际经济合作和国际税法造法层面的侵蚀；第二小节从税收流失的角度论述了国际避税和税收竞争对国家税收主权的侵蚀；第三小节结合我国的实际情况，论述了WTO对国家税收主权的冲击；更多还原

【Abstract】 Globalization is a trait of our era. The communication in economy, politics and law takes a great impact on the basic form of international society and the domestic affairs of countries. The issue of international taxation is an important aspect of Global Issues. International taxation reflects the financial interest and the governmental intervention to economy and imposes an important influence on international investment and the distribution of financial interest. .The international tax law become multi-party and more complicate in its form instead of only allotting tax interest between two counties on the ground of globalization. While the development of international tax law has harmonized the collision of tax interest between counties, eliminating the obstacle of double taxation, the sovereignty of country is been challenging on many aspects. Due to the poor power in politic and economy and the historic factor, the developing countries are in the feeble position on the vindication of their own tax sovereignty. But the challenging can’t be deemed as the vanishing of tax sovereignty. The tax sovereignty will be consolidated by the effective measures taken by countries while be challenged. The function and status of the principle of tax sovereignty as core basic principle of international tax law is been stressing. This paper discusses the function and status of the principle of tax sovereignty to international tax law in criterion and demonstration, dissertating the impact to the tax sovereignty on the ground of globalization, and open out the necessity, importance and the method in practice of vindicating the tax sovereignty of China.This paper is consist of four parts except the prolegomenon and conclusion:The first part expatiates the meaning and specialty of tax sovereignty in the sovereignty aspect. It is consist of four sections. The first section dissertates the concept of sovereignty historically, and the basic standpoint of China on sovereign. The second section dissertates the meaning of economic sovereignty. The third section dissertates the and specialty of tax sovereignty in the sovereignty aspect in economy, international law and the legal effectiveness. The last section discuss the criterion of scale the ability of vindicate the sovereignty.The second part discusses the function and status of the principle of tax更多还原