Research On International Tax Coordination Of Promoting The "Belt And Road" Initiative Development

"Belt and Road" strategy as a new round of all-round opening up a major move for China’s economic and economic restructuring and structural adjustment are of great significance,will drive along the national economic development,the formation of regional economic cooperation.In 2014,China officially became a capital exporter,and the international capital demand also changed in China’s economic transformation and structural adjustment period,focusing on the transfer of capital output to the Chinese enterprises" going out "as the main way."Belt and Road" along the country mostly developing countries,because of its complex domestic investment environment,the level of economic development is not high,there is the need to develop the economy."Belt and Road" strategy for the development of countries along the country to bring development opportunities,will drive along the country’s capital input needs,and therefore different from China,along the country is more concerned about the interests of capital input.Tax system and policy are important means of serving the national interest.The contradiction between the tax system and the tax policy of each country will deviate from the goal of serving the national interest,which will hinder the realization of the national interests of all countries.The development of regional economic law is that taxation has produced transnational economic effects,which means that the influence of a country’s tax revenue is beyond its own,bringing about tax conflicts and conflicts between countries.And this contradiction and conflict will bring the erosion of national tax base and profit transfer,damage to national interests.Therefore,it is necessary to reduce the negative effects of competition on taxation interests in various countries through international tax coordination and promote the common development of economy between China and other countries.So what is the principle and path of tax coordination?What are the practical results of tax coordination?"Belt and Road" strategy covered by the countries and China’s tax coordination of the status quo,what challenges are facing,how should improve?In this way,the main body of this article is based on the above framework.This paper studies the taxation coordination between China and the countries along the way of Belt and Road".It mainly explores the ways and mechanisms of taxation coordination between China and the countries through the method of current situation analysis and comparative study.Firstly,the research background and significance are analyzed,and the necessity of tax coordination is discussed,and the theoretical principles of tax coordination are introduced.Secondly,the author chooses the "Belt and Road",compares their tax systems,and discusses the status quo of the taxation coordination between China and the "the Belt and Road Initiatives",and summarizes the necessity and coordination challenges of international tax coordination.Thirdly,it summarizes the experience of international tax coordination and the new trend of international tax cooperation from the perspective of tax system coordination and tax collection and management.Finally,the author puts forward the principle that we need to grasp the tax coordination in our country and put forward the specific steps of coordination and improve the tax coordination system.