Research On International Tax Between China And Countries Along "One Belt And One Road"

“The Belt and Road” initiative was launched in 2013 with the aim of integrating China's development with global development,providing both new opportunities for China's economic development and new impetus for global economic development.The Belt and Road strategy,all the way along the countries' economic and trade exchanges with area in our country is becoming more and more frequent,however,the economic cooperation is inseparable from the tax harmonisation,national tax system and policy is an important means of service economy,the conflict on the tax will conduction to the international cooperation,therefore,to realize our country along with the national tax harmonisation,reduce the tax benefit contradiction and conflict to realize the maximization of the benefit of our country and countries along the trade cooperation is of great significance.This paper will use the method of literature research and comparative analysis to discuss how to strengthen the tax coordination between China and One Belt And One Road countries along the route.And analyzes the status quo and problems of tax coordination between China and One Belt And One Road countries along the route,and draws on the successful experience of international organizations and some countries in tax coordination,so as to explore the ways and methods of tax coordination in line with the situation of China and One Belt And One Road countries.Firstly,this paper expounds the theoretical basis of international tax coordination,namely the basic concept and content principle of international tax coordination,and the main forms of international tax coordination,and defines the One Belt And One Road tax coordination as the regional tax coordination.Secondly,this paper analyzes the current situation of our country and the area along the national tax harmonisation and problems,teasing out the talk with area all the way along the countries in the tax treaty signed tax information exchange in the existing achievements,and on this basis points out our country talking about tax treaty signed in tax information exchange and solve the problems in international tax disputes.Thirdly,this paper discusses the concrete practices of OECD countries and the EU in strengthening the exchange of tax information and the settlement of cross-border tax disputes,and Summing up its successful practices in the exchange of tax information and the settlement of cross-border tax disputes,so as to provide experience for strengthening the international tax coordination between China and the belt and road countries.Finally,this paper puts forward countermeasures to strengthen tax coordination between China and countries along the belt and road,including: accelerating the signing and updating of tax agreements between China and countries along the belt and road;To promote the exchange of tax information between China and One Belt And One Road countries;Timely introduction of international tax arbitration clauses to improve mutual consultation procedures;Actively establish international tax coordination demonstration zone;To improve China's ability of international tax collection and management;We will improve China's ability to provide international tax services.