An Exploration Of International Tax Coordination And China Countermeasures Research

As the world entering into the stage of economy globalization, the deepeningof international tax competition and the flourishing of multinationals' tax evasion,the necessity and importance of the international tax coordination are increasing.The existed international tax coordination modes are tax treaty model, regionalmodel and international coordination model. International tax coordination isdeveloping dynamically in terms of the extent, object, content and subject. Weshould use the international experience for reference actively, be established inthe country's tax interest, take precautions and respond forwardly. Firstly, buildthe domestic soft environment to improve the competence of international taxcoordination by perfecting the domestic tax system and building the tax lawspertinently. Secondly, use the international convention accurately to strive for themaximization of China's taxation interest by perfecting the dispute mechanism oftax conventions and establishing anti-abuse of convention provisions in order tokeep away dual non-tax collection. Thirdly, attend the regional tax coordinationand mainly push tax coordination covering custom, value-added tax andcooperate income tax within CAFTA by seeking common points while reservingdifferences. Fourthly, participate in the cooperation of tax collection ininternational anti-tax evasion, strengthen the international tax informationexchange and share in the taxation interests reasonably by establishinginformation network, dredging the channel of tax information exchange withforeign tax departments, adopting advanced technology and predigesting theinformation exchange procedures;Finally, perfect the Advancing PricingAgreement and reinforce the effective coordination between the tax governmentand multinational taxpayers.