International coordination of tax incentives and deepening the goal of international tax cooperation

Summary. Dear, we are glad to answer the goal of deepening international tax cooperation, dear, dear, <> the goal of deepening international tax cooperation to improve the tax management of multinational enterprises and individuals, improve global tax compliance, improve the international tax environment, improve international tax fairness, ensure international tax fairness, increase international tax revenue, reduce tax evasion behavior of multinational enterprises and individuals, and achieve reasonable tax distribution.

Dear, we are glad to answer the goal of deepening international tax cooperation, dear, dear, <> the goal of deepening international tax cooperation to improve the tax management of multinational enterprises and individuals, improve global tax compliance, improve the international tax environment, improve international tax fairness, ensure international tax fairness, increase international tax revenue, reduce tax evasion behavior of multinational enterprises and individuals, and achieve reasonable tax distribution.

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The main objectives of international tax cooperation are to reduce tax evasion, eliminate double taxation, improve the cross-border investment environment, improve international tax administration, ensure fair taxation, ensure the stability of the tax base, improve the efficiency of tax administration, and promote the development of economic needs and the well-being of a community. International Tax Cooperation Mechanism. First of all, countries** should establish an international tax cooperation agency to promote tax cooperation.

The agency will be responsible for investigating and collecting tax revenues from various countries and making sound tax policy recommendations. Second, countries should enter into agreements on international tax cooperation to ensure that they can effectively implement tax policies. In addition, countries** should promote tax information sharing to ensure that countries can exchange tax information effectively for better compliance with tax policies.

Finally, countries should establish a tax coordination mechanism on the basis of international tax cooperation to ensure the consistency and uniformity of the tax systems of various countries.

(1) International tax distribution. The relationship between countries in the distribution of tax revenue is one of the important adjustment objects of international taxation. An important purpose of each country's foreign-related tax legislation and its tax treaties is to ensure a fair distribution of tax revenues.

The principle of fairness in the distribution of international taxes refers to the equal participation of sovereign states in the distribution of international tax benefits on the basis of the independence of their tax jurisdictions, so that the countries concerned can obtain a reasonable share of tax revenues from the income from international transactions. The principle of fairness in the distribution of international taxation is the specific application and embodiment of the principle of fairness and mutual benefit in international economic law in the field of international taxation.

2) International tax coordination is to correctly handle various tax relations between the countries of the organization, create good conditions and environment for the normal operation of the organization, and promote the realization of the organization's goals.

2. International tax relationship is the distribution of economic benefits between two or more countries and taxpayers in the cross-border taxation object. It includes the taxation relationship between the state and multinational taxpayers and the tax distribution relationship between countries. It is an important component of international economic relations.

The scope of international tax relations is very wide, mainly including the following aspects: tax jurisdiction and its coordination, the mitigation or elimination of international double taxation, how to coordinate the tax relations between countries and eliminate tax discrimination against non-residents, methods and measures to prevent international tax evasion, international tax avoidance and anti-tax avoidance, international tax treaties, tax incentives to encourage international investment, taxation measures for international affiliated enterprises, international tax cooperation, etc.

In the context of the international capital war, international tax competition promotes the state to continuously devote itself to the reform of its tax environment, tax rate, avoidance of international double taxation and other tax entity systems, while simplifying tax procedures and improving tax collection efficiency, thereby indirectly safeguarding the interests of international taxpayers to achieve the purpose of attracting foreign capital and residents. In addition, an extreme example can be cited to support the positive effects of international tax competition. That is, assuming that all countries have reached an alliance and tacit understanding, there is only one tax system in the world, and in this coordinated situation, there is usually no reason for the country to reduce the tax rate, narrow the tax base and give any tax incentives, so the tax rate will usually remain high and remain high, as an international taxpayer, from the perspective of taxation alone, it will lose its choice, and can only be forced to accept or not invest.

From the perspective of the state, an excessively high tax rate and "a high tax will result in a small benefit" will also affect the expansion of reproduction and reinvestment by international taxpayers, thus shackling economic development.

In today's society, economic globalization is irreversibly breaking down the economic barriers between countries, "business activities have no borders, and now it is time for enterprises to choose countries." In order to prevent the hollowing out of the economy, which in turn leads to the hollowing out of tax revenues, it is necessary to consider reducing the tax quarrel rate sufficiently. "There is an explanation in the Western financial circles:

Tax competition refers to the self-interested behavior of various regions to attract other regions to flow into their regions by competing to reduce the effective tax rate or implement relevant tax incentives. "Then, extending this kind of competition to countries is an international tax competition. In other words, "international tax competition is a tax reduction competition triggered by the implementation of tax reduction measures for such capital or business activities in order to attract international liquid capital or business activities to the country."